id	sid	eid	entity	type
ftr-349	1	1	florida	GPE
ftr-349	1	2	florida	GPE
ftr-349	1	3	11 2011	DATE
ftr-349	1	4	9	CARDINAL
ftr-349	1	5	edward d. kleinbard∗	PERSON
ftr-349	1	6	700	CARDINAL
ftr-349	1	7	701	CARDINAL
ftr-349	1	8	701	CARDINAL
ftr-349	1	9	irish	NORP
ftr-349	1	10	dutch	NORP
ftr-349	2	1	706	CARDINAL
ftr-349	3	1	713 ii	QUANTITY
ftr-349	4	1	u.s.	GPE
ftr-349	5	1	715 a.	PERSON
ftr-349	6	1	715	CARDINAL
ftr-349	6	2	u.s.	GPE
ftr-349	6	3	717	CARDINAL
ftr-349	6	4	722	CARDINAL
ftr-349	6	5	d.	NORP
ftr-349	6	6	724	CARDINAL
ftr-349	8	1	727 a.	PERSON
ftr-349	8	2	727	CARDINAL
ftr-349	8	3	728 1	CARDINAL
ftr-349	9	1	728 2	CARDINAL
ftr-349	10	1	733 3	CARDINAL
ftr-349	10	2	737	CARDINAL
ftr-349	11	1	737 1	CARDINAL
ftr-349	11	2	737 2	CARDINAL
ftr-349	11	3	744 ∗	CARDINAL
ftr-349	11	4	university of southern california gould school of law	ORG
ftr-349	12	1	william kessler	PERSON
ftr-349	12	2	yungsheng wang	PERSON
ftr-349	12	3	douglas	PERSON
ftr-349	13	1	rosanne altshuler	PERSON
ftr-349	13	2	joseph bankman	PERSON
ftr-349	13	3	tim edgar	PERSON
ftr-349	13	4	edward mccaffery	PERSON
ftr-349	13	5	martin j. mcmahon	PERSON
ftr-349	13	6	jr.	PERSON
ftr-349	13	7	michael knoll	PERSON
ftr-349	13	8	patrick oglesby	PERSON
ftr-349	13	9	daniel shaviro	PERSON
ftr-349	13	10	the university of florida levin college of law	ORG
ftr-349	13	11	the university of southern california gould school of law	ORG
ftr-349	13	12	stanford	ORG
ftr-349	13	13	the university of pennsylvania law school	ORG
ftr-349	15	1	700	CARDINAL
ftr-349	15	2	florida	GPE
ftr-349	16	1	11:9	CARDINAL
ftr-349	16	2	750	CARDINAL
ftr-349	16	3	750	CARDINAL
ftr-349	17	1	752	CARDINAL
ftr-349	17	2	757	CARDINAL
ftr-349	17	3	u.s.	GPE
ftr-349	17	4	758	CARDINAL
ftr-349	17	5	u.s.	GPE
ftr-349	17	6	762 f.	PERSON
ftr-349	17	7	768	CARDINAL
ftr-349	18	1	770	CARDINAL
ftr-349	20	1	google inc.	ORG
ftr-349	20	2	irish	NORP
ftr-349	20	3	dutch	NORP
ftr-349	20	4	one	CARDINAL
ftr-349	22	1	two	CARDINAL
ftr-349	22	2	u.s.	GPE
ftr-349	23	1	first	ORDINAL
ftr-349	23	2	u.s.	GPE
ftr-349	23	3	u.s.	GPE
ftr-349	24	1	one	CARDINAL
ftr-349	25	1	u.s.	GPE
ftr-349	27	1	2001	DATE
ftr-349	27	2	701	CARDINAL
ftr-349	28	1	u.s.	GPE
ftr-349	28	2	the united states	GPE
ftr-349	28	3	u.s.	GPE
ftr-349	28	4	about $1.4 trillion	MONEY
ftr-349	28	5	the united states	GPE
ftr-349	29	1	u.s.	GPE
ftr-349	30	1	the united states	GPE
ftr-349	31	1	u.s.	GPE
ftr-349	33	1	i. introduction a. stateless	PERSON
ftr-349	33	2	at least one	CARDINAL
ftr-349	34	1	1	CARDINAL
ftr-349	35	1	first	ORDINAL
ftr-349	35	2	edward d. kleinbard	PERSON
ftr-349	35	3	114	CARDINAL
ftr-349	35	4	547	CARDINAL
ftr-349	35	5	559	CARDINAL
ftr-349	35	6	feb. 5, 2007	DATE
ftr-349	37	1	702	CARDINAL
ftr-349	37	2	florida	GPE
ftr-349	38	1	11:9	CARDINAL
ftr-349	38	2	third	ORDINAL
ftr-349	39	1	zero	CARDINAL
ftr-349	40	1	u.s.	GPE
ftr-349	40	2	germany	GPE
ftr-349	40	3	german	NORP
ftr-349	40	4	ireland	GPE
ftr-349	40	5	germany	GPE
ftr-349	41	1	german	NORP
ftr-349	41	2	u.s.	GPE
ftr-349	41	3	french	NORP
ftr-349	41	4	luxembourg	GPE
ftr-349	43	1	the united states	GPE
ftr-349	46	1	third	ORDINAL
ftr-349	47	1	third	ORDINAL
ftr-349	50	1	2	CARDINAL
ftr-349	50	2	joel slemrod	PERSON
ftr-349	50	3	63	CARDINAL
ftr-349	50	4	843	CARDINAL
ftr-349	50	5	844	CARDINAL
ftr-349	50	6	2010	DATE
ftr-349	51	1	slemrod	NORP
ftr-349	52	1	3	CARDINAL
ftr-349	52	2	george r. zodrow	PERSON
ftr-349	52	3	63	CARDINAL
ftr-349	52	4	nat’l	NORP
ftr-349	52	5	865	CARDINAL
ftr-349	52	6	881	CARDINAL
ftr-349	52	7	2010	DATE
ftr-349	53	1	2001	DATE
ftr-349	53	2	703	CARDINAL
ftr-349	55	1	one	CARDINAL
ftr-349	55	2	one	CARDINAL
ftr-349	56	1	subsidiary).6	NORP
ftr-349	56	2	4	CARDINAL
ftr-349	56	3	richard j. vann	PERSON
ftr-349	56	4	2	CARDINAL
ftr-349	56	5	291	CARDINAL
ftr-349	56	6	322–23	CARDINAL
ftr-349	56	7	2010	DATE
ftr-349	57	1	hereinafter vann	PERSON
ftr-349	58	1	oecd	ORG
ftr-349	58	2	markus leibrecht	PERSON
ftr-349	58	3	thomas rixen	PERSON
ftr-349	58	4	61	CARDINAL
ftr-349	58	5	63–71	CARDINAL
ftr-349	58	6	martin zagler ed.	PERSON
ftr-349	58	7	2010	DATE
ftr-349	59	1	5	CARDINAL
ftr-349	60	1	6	CARDINAL
ftr-349	60	2	oecd	ORG
ftr-349	60	3	33	CARDINAL
ftr-349	60	4	the united states	GPE
ftr-349	62	1	oecd	ORG
ftr-349	62	2	2010	DATE
ftr-349	63	1	oecd	ORG
ftr-349	64	1	oecd	ORG
ftr-349	64	2	704	CARDINAL
ftr-349	64	3	florida	GPE
ftr-349	66	1	11:9	CARDINAL
ftr-349	66	2	first	ORDINAL
ftr-349	69	1	33	DATE
ftr-349	70	1	oecd	ORG
ftr-349	70	2	oecd	ORG
ftr-349	70	3	the years	DATE
ftr-349	71	1	41	DATE
ftr-349	72	1	28	CARDINAL
ftr-349	72	2	79	CARDINAL
ftr-349	72	3	96–104	DATE
ftr-349	74	1	7	CARDINAL
ftr-349	74	2	hospital corp.	ORG
ftr-349	75	1	81	CARDINAL
ftr-349	75	2	520	CARDINAL
ftr-349	75	3	1983	DATE
ftr-349	76	1	section 367	LAW
ftr-349	76	2	the united states	GPE
ftr-349	77	1	hospital corp.	ORG
ftr-349	77	2	u.s.	GPE
ftr-349	78	1	532	CARDINAL
ftr-349	79	1	hospital corp.	ORG
ftr-349	79	2	section 367	LAW
ftr-349	80	1	589–90	DATE
ftr-349	81	1	seventy-five percent	PERCENT
ftr-349	81	2	u.s.	GPE
ftr-349	81	3	section 482	LAW
ftr-349	82	1	301–02	CARDINAL
ftr-349	84	1	1987-2	DATE
ftr-349	84	2	1	CARDINAL
ftr-349	84	3	1	CARDINAL
ftr-349	84	4	2 n.22	QUANTITY
ftr-349	84	5	oct. 26, 1987	DATE
ftr-349	85	1	oecd	ORG
ftr-349	86	1	oecd	ORG
ftr-349	86	2	6	CARDINAL
ftr-349	86	3	191–93	DATE
ftr-349	86	4	256–67	CARDINAL
ftr-349	87	1	2001	DATE
ftr-349	87	2	705	CARDINAL
ftr-349	87	3	one	CARDINAL
ftr-349	91	1	first	ORDINAL
ftr-349	91	2	second	ORDINAL
ftr-349	92	1	at least two	CARDINAL
ftr-349	93	1	first	ORDINAL
ftr-349	93	2	second	ORDINAL
ftr-349	94	1	second	ORDINAL
ftr-349	95	1	266–67	CARDINAL
ftr-349	96	1	lee a. sheppard	PERSON
ftr-349	96	2	129	CARDINAL
ftr-349	96	3	169	CARDINAL
ftr-349	96	4	170	CARDINAL
ftr-349	96	5	oct. 11, 2010	DATE
ftr-349	97	1	oecd	ORG
ftr-349	97	2	vann	ORG
ftr-349	97	3	4	CARDINAL
ftr-349	97	4	326	CARDINAL
ftr-349	97	5	oecd	ORG
ftr-349	98	1	8	CARDINAL
ftr-349	98	2	vann	ORG
ftr-349	98	3	4	CARDINAL
ftr-349	98	4	313–43	DATE
ftr-349	99	1	706	CARDINAL
ftr-349	99	2	florida	GPE
ftr-349	100	1	11:9	CARDINAL
ftr-349	100	2	first	ORDINAL
ftr-349	101	1	the united states	GPE
ftr-349	102	1	u.s.	GPE
ftr-349	102	2	u.s.	GPE
ftr-349	102	3	the united states	GPE
ftr-349	104	1	two	CARDINAL
ftr-349	105	1	first	ORDINAL
ftr-349	106	1	second	ORDINAL
ftr-349	108	1	irish	NORP
ftr-349	108	2	dutch	NORP
ftr-349	109	1	u.s.	GPE
ftr-349	109	2	microsoft	ORG
ftr-349	109	3	practice.10	GPE
ftr-349	109	4	9	CARDINAL
ftr-349	110	1	38	CARDINAL
ftr-349	110	2	554	CARDINAL
ftr-349	110	3	2010	DATE
ftr-349	111	1	harry grubert	PERSON
ftr-349	111	2	dec. 7, 2009	DATE
ftr-349	113	1	10	CARDINAL
ftr-349	114	1	richard waters	PERSON
ftr-349	114	2	feb. 6, 2011	DATE
ftr-349	114	3	15	CARDINAL
ftr-349	114	4	6	CARDINAL
ftr-349	114	5	microsoft	ORG
ftr-349	114	6	jesse drucker	PERSON
ftr-349	114	7	u.s.	GPE
ftr-349	114	8	$60 billion	MONEY
ftr-349	114	9	bloomberg	ORG
ftr-349	114	10	may 13, 2010	DATE
ftr-349	114	11	jesse drucker	PERSON
ftr-349	114	12	2.4%	PERCENT
ftr-349	114	13	$60 billion	MONEY
ftr-349	114	14	bloomberg	ORG
ftr-349	114	15	oct. 21, 2010	DATE
ftr-349	114	16	http://www.bloomberg.com/news/2010-10-21/google-2-4-rate-shows-how60-billion-u-s-revenue-lost-to-tax-loopholes.html	ORG
ftr-349	115	1	microsoft	ORG
ftr-349	115	2	s.a.r.l	ORG
ftr-349	116	1	2001	DATE
ftr-349	116	2	707	CARDINAL
ftr-349	116	3	irish	NORP
ftr-349	116	4	dutch	NORP
ftr-349	116	5	irish	NORP
ftr-349	116	6	dutch	NORP
ftr-349	116	7	u.s.	GPE
ftr-349	116	8	2003	DATE
ftr-349	116	9	a few months	DATE
ftr-349	116	10	google inc.	ORG
ftr-349	116	11	irish	NORP
ftr-349	116	12	google ireland	ORG
ftr-349	116	13	ireland holdings	ORG
ftr-349	116	14	google inc.	ORG
ftr-349	116	15	europe	LOC
ftr-349	116	16	the middle east	LOC
ftr-349	116	17	africa	LOC
ftr-349	117	1	google	ORG
ftr-349	117	2	irish	NORP
ftr-349	117	3	2003	DATE
ftr-349	117	4	five	CARDINAL
ftr-349	117	5	luxembourg	GPE
ftr-349	118	1	zaid jilani	PERSON
ftr-349	118	2	microsoft	ORG
ftr-349	118	3	u.s.	GPE
ftr-349	118	4	microsoft	ORG
ftr-349	119	1	11	CARDINAL
ftr-349	120	1	jesse drucker	PERSON
ftr-349	120	2	2.4%	PERCENT
ftr-349	120	3	$60 billion	MONEY
ftr-349	120	4	bloomberg	ORG
ftr-349	120	5	oct. 21, 2010	DATE
ftr-349	120	6	http://www.bloomberg.com/news/2010-10-21/google-2-4-rate-shows-how-60billion-u-s-revenue-lost-to-tax-loopholes.html	NORP
ftr-349	121	1	hereinafter drucker	PERSON
ftr-349	121	2	2.4%	PERCENT
ftr-349	121	3	joseph b. darby iii	PERSON
ftr-349	121	4	kelsey lemaster	PERSON
ftr-349	121	5	irish	NORP
ftr-349	121	6	irish	NORP
ftr-349	121	7	11	CARDINAL
ftr-349	121	8	2	CARDINAL
ftr-349	121	9	2007	DATE
ftr-349	122	1	hereinafter darby & lemaster	ORG
ftr-349	122	2	irish	NORP
ftr-349	124	1	12	CARDINAL
ftr-349	125	1	one	CARDINAL
ftr-349	125	2	google	ORG
ftr-349	125	3	irish	NORP
ftr-349	125	4	dutch	NORP
ftr-349	125	5	jeffrey l. rubinger	PERSON
ftr-349	125	6	william b. sherman	PERSON
ftr-349	125	7	106	CARDINAL
ftr-349	125	8	938	CARDINAL
ftr-349	125	9	feb, 21, 2005	DATE
ftr-349	125	10	norwegian	NORP
ftr-349	126	1	13	CARDINAL
ftr-349	126	2	kelsall	GPE
ftr-349	126	3	dublin	GPE
ftr-349	126	4	bragh	ORG
ftr-349	126	5	oct. 6, 2004	DATE
ftr-349	126	6	a year ago	DATE
ftr-349	126	7	dublin	GPE
ftr-349	126	8	first	ORDINAL
ftr-349	126	9	u.s.	GPE
ftr-349	127	1	europe	LOC
ftr-349	127	2	the middle east	LOC
ftr-349	127	3	africa	LOC
ftr-349	128	1	just five	CARDINAL
ftr-349	128	2	2003	DATE
ftr-349	129	1	today	DATE
ftr-349	129	2	150	CARDINAL
ftr-349	130	1	708	CARDINAL
ftr-349	130	2	florida	GPE
ftr-349	131	1	11:9	CARDINAL
ftr-349	131	2	2006	DATE
ftr-349	131	3	the internal revenue service	ORG
ftr-349	131	4	2003	DATE
ftr-349	132	1	14	CARDINAL
ftr-349	134	1	25–29	CARDINAL
ftr-349	134	2	111–14	DATE
ftr-349	134	3	2010	DATE
ftr-349	136	1	veritas software corp.	ORG
ftr-349	137	1	133	CARDINAL
ftr-349	137	2	297	CARDINAL
ftr-349	137	3	2009	DATE
ftr-349	139	1	$118 million dollar	MONEY
ftr-349	139	2	irish	NORP
ftr-349	139	3	u.s.	GPE
ftr-349	139	4	1999	DATE
ftr-349	139	5	the internal revenue service	ORG
ftr-349	139	6	$1.675 billion	MONEY
ftr-349	140	1	315–16	DATE
ftr-349	141	1	kerwin chung	PERSON
ftr-349	141	2	cindy hustad	PERSON
ftr-349	141	3	alan shapiro	PERSON
ftr-349	141	4	irs	ORG
ftr-349	141	5	125	CARDINAL
ftr-349	141	6	1343	DATE
ftr-349	141	7	dec. 21, 2009	DATE
ftr-349	141	8	stephen blough	PERSON
ftr-349	141	9	charles cope	PERSON
ftr-349	141	10	thomas zollo	PERSON
ftr-349	141	11	126	CARDINAL
ftr-349	141	12	839	CARDINAL
ftr-349	141	13	feb. 15, 2010	DATE
ftr-349	143	1	cindy hustad	PERSON
ftr-349	143	2	alan shapiro	PERSON
ftr-349	143	3	irs	ORG
ftr-349	143	4	129	CARDINAL
ftr-349	143	5	1342	CARDINAL
ftr-349	143	6	dec. 20, 2010	DATE
ftr-349	144	1	2009	DATE
ftr-349	145	1	15	CARDINAL
ftr-349	146	1	google	ORG
ftr-349	148	1	709	CARDINAL
ftr-349	150	1	second	ORDINAL
ftr-349	150	2	third	ORDINAL
ftr-349	150	3	second	ORDINAL
ftr-349	150	4	third	ORDINAL
ftr-349	150	5	one	CARDINAL
ftr-349	151	1	a few years	DATE
ftr-349	152	1	first	ORDINAL
ftr-349	152	2	ireland	GPE
ftr-349	152	3	u.s.	GPE
ftr-349	152	4	irish	NORP
ftr-349	152	5	irish	NORP
ftr-349	152	6	bermuda	ORG
ftr-349	153	1	second	ORDINAL
ftr-349	153	2	ireland	GPE
ftr-349	153	3	dutch	NORP
ftr-349	153	4	google ireland	GPE
ftr-349	154	1	ireland	GPE
ftr-349	154	2	710	CARDINAL
ftr-349	154	3	florida	GPE
ftr-349	156	1	11:9	CARDINAL
ftr-349	156	2	emea territories	LOC
ftr-349	156	3	billions of dollars	MONEY
ftr-349	157	1	ireland	GPE
ftr-349	157	2	box”16	GPE
ftr-349	157	3	u.s.	GPE
ftr-349	158	1	u.s.	GPE
ftr-349	158	2	u.s.	GPE
ftr-349	160	1	u.s.	GPE
ftr-349	161	1	ireland	GPE
ftr-349	161	2	today	DATE
ftr-349	161	3	about 2,000	CARDINAL
ftr-349	161	4	16	CARDINAL
ftr-349	164	1	301.7701-3(b)(2	PERCENT
ftr-349	165	1	darby	GPE
ftr-349	165	2	irish	NORP
ftr-349	165	3	supra	PERSON
ftr-349	165	4	11	CARDINAL
ftr-349	167	1	17	CARDINAL
ftr-349	168	1	2008	DATE
ftr-349	168	2	john herlihy	PERSON
ftr-349	168	3	google ireland	GPE
ftr-349	168	4	google	ORG
ftr-349	168	5	irish	NORP
ftr-349	168	6	second	ORDINAL
ftr-349	169	1	google ireland	GPE
ftr-349	169	2	1350	CARDINAL
ftr-349	169	3	250	CARDINAL
ftr-349	169	4	200	CARDINAL
ftr-349	170	1	john herlihy	PERSON
ftr-349	170	2	v.p.	GPE
ftr-349	170	3	ea	CARDINAL
ftr-349	170	4	google	ORG
ftr-349	170	5	may 19, 2011	DATE
ftr-349	171	1	google	ORG
ftr-349	171	2	irish	NORP
ftr-349	171	3	dublin	GPE
ftr-349	171	4	millions	CARDINAL
ftr-349	171	5	europe	LOC
ftr-349	171	6	the middle east	LOC
ftr-349	171	7	africa	LOC
ftr-349	172	1	google	ORG
ftr-349	172	2	dublin	GPE
ftr-349	174	1	dublin	GPE
ftr-349	175	1	the emea region	LOC
ftr-349	176	1	google dublin	ORG
ftr-349	176	2	may 20, 2011	DATE
ftr-349	177	1	http://mail.google.com/mail/help/intl/en-gb/about.html http://www.google.ie/googlecalendar/overview.html	PERSON
ftr-349	177	2	711	CARDINAL
ftr-349	178	1	parent.18	PRODUCT
ftr-349	179	1	ireland	GPE
ftr-349	179	2	ireland limited’s	ORG
ftr-349	179	3	18	CARDINAL
ftr-349	180	1	treasury	ORG
ftr-349	180	2	2008	DATE
ftr-349	183	1	1.482	CARDINAL
ftr-349	183	2	9441	DATE
ftr-349	183	3	2009-7	DATE
ftr-349	183	4	460	CARDINAL
ftr-349	185	1	14	CARDINAL
ftr-349	185	2	25–29	CARDINAL
ftr-349	185	3	111–14	DATE
ftr-349	186	1	first	ORDINAL
ftr-349	187	1	u.s.	GPE
ftr-349	187	2	u.s.	GPE
ftr-349	188	1	115–16	DATE
ftr-349	189	1	712	CARDINAL
ftr-349	189	2	florida	GPE
ftr-349	190	1	11:9	CARDINAL
ftr-349	190	2	ireland	GPE
ftr-349	190	3	third	ORDINAL
ftr-349	190	4	the emea region	LOC
ftr-349	190	5	ireland	GPE
ftr-349	191	1	ireland	GPE
ftr-349	192	1	ireland	GPE
ftr-349	192	2	12.5 percent	PERCENT
ftr-349	192	3	irish	NORP
ftr-349	192	4	ireland	GPE
ftr-349	192	5	ireland	GPE
ftr-349	192	6	2003	DATE
ftr-349	193	1	ireland	GPE
ftr-349	194	1	irish	NORP
ftr-349	194	2	bermuda	ORG
ftr-349	195	1	irish	NORP
ftr-349	195	2	ireland	GPE
ftr-349	195	3	ireland holdings	ORG
ftr-349	195	4	irish	NORP
ftr-349	195	5	eu	ORG
ftr-349	195	6	irish	NORP
ftr-349	196	1	netherlands	GPE
ftr-349	196	2	ireland	GPE
ftr-349	196	3	ireland	GPE
ftr-349	197	1	dutch	NORP
ftr-349	197	2	dutch	NORP
ftr-349	198	1	u.s.	GPE
ftr-349	198	2	ireland	GPE
ftr-349	199	1	the united states	GPE
ftr-349	199	2	irish	NORP
ftr-349	199	3	irish	NORP
ftr-349	199	4	bermuda	ORG
ftr-349	200	1	zero	CARDINAL
ftr-349	200	2	europe	LOC
ftr-349	200	3	the middle east	LOC
ftr-349	200	4	africa	LOC
ftr-349	200	5	19	CARDINAL
ftr-349	202	1	the european union	ORG
ftr-349	203	1	ireland	GPE
ftr-349	203	2	two	CARDINAL
ftr-349	203	3	zero	CARDINAL
ftr-349	204	1	20	CARDINAL
ftr-349	205	1	darby	PERSON
ftr-349	205	2	dutch	NORP
ftr-349	205	3	irish	NORP
ftr-349	206	1	darby & lemaster	ORG
ftr-349	206	2	irish	NORP
ftr-349	206	3	supra	PERSON
ftr-349	206	4	11	CARDINAL
ftr-349	207	1	drucker	ORG
ftr-349	208	1	drucker	ORG
ftr-349	208	2	2.4%	PERCENT
ftr-349	208	3	11	CARDINAL
ftr-349	209	1	713	CARDINAL
ftr-349	209	2	google	ORG
ftr-349	209	3	irish	NORP
ftr-349	210	1	irish	NORP
ftr-349	210	2	two	CARDINAL
ftr-349	210	3	irish	NORP
ftr-349	210	4	the “dutch sandwich	ORG
ftr-349	210	5	two	CARDINAL
ftr-349	210	6	irish	NORP
ftr-349	211	1	u.s.	GPE
ftr-349	211	2	firms);21	NORP
ftr-349	211	3	google	ORG
ftr-349	212	1	u.s.	GPE
ftr-349	212	2	one	CARDINAL
ftr-349	214	1	today	DATE
ftr-349	216	1	google	ORG
ftr-349	216	2	irish	NORP
ftr-349	216	3	dutch	NORP
ftr-349	223	1	section ii	PERSON
ftr-349	223	2	u.s.	GPE
ftr-349	224	1	u.s.	GPE
ftr-349	225	1	u.s.	GPE
ftr-349	225	2	21	DATE
ftr-349	226	1	drucker	ORG
ftr-349	226	2	2.4%	PERCENT
ftr-349	226	3	11	CARDINAL
ftr-349	227	1	714	CARDINAL
ftr-349	227	2	florida	GPE
ftr-349	228	1	11:9	CARDINAL
ftr-349	229	1	section iii	PERSON
ftr-349	229	2	u.s.	GPE
ftr-349	230	1	today	DATE
ftr-349	232	1	u.s.	GPE
ftr-349	232	2	u.s.	GPE
ftr-349	232	3	the united states	GPE
ftr-349	232	4	u.s.	GPE
ftr-349	232	5	roughly $1.4 trillion	MONEY
ftr-349	232	6	the most recent estimates22	DATE
ftr-349	232	7	the united states	GPE
ftr-349	235	1	one	CARDINAL
ftr-349	235	2	u.s.	GPE
ftr-349	236	1	u.s.	GPE
ftr-349	236	2	today	DATE
ftr-349	237	1	u.s.	GPE
ftr-349	237	2	22	CARDINAL
ftr-349	238	1	j.p. morgan & co.	ORG
ftr-349	238	2	north american	NORP
ftr-349	238	3	u.s.	GPE
ftr-349	238	4	june 27, 2011	DATE
ftr-349	239	1	23	CARDINAL
ftr-349	240	1	2001	DATE
ftr-349	240	2	715	CARDINAL
ftr-349	241	1	the united states	GPE
ftr-349	242	1	u.s.	GPE
ftr-349	243	1	the united states	GPE
ftr-349	244	1	u.s.	GPE
ftr-349	246	1	u.s.	GPE
ftr-349	246	2	u.s.	GPE
ftr-349	248	1	u.s.	GPE
ftr-349	248	2	a.	PERSON
ftr-349	250	1	u.s.	GPE
ftr-349	251	1	24	CARDINAL
ftr-349	253	1	more than 50 percent	PERCENT
ftr-349	254	1	section 951(b	ORG
ftr-349	254	2	“united states	GPE
ftr-349	254	3	10 percent	PERCENT
ftr-349	254	4	section 958	LAW
ftr-349	255	1	716	CARDINAL
ftr-349	255	2	florida	GPE
ftr-349	256	1	11:9	CARDINAL
ftr-349	256	2	five	CARDINAL
ftr-349	256	3	ten percent	PERCENT
ftr-349	257	1	the united states	GPE
ftr-349	260	1	the united states	GPE
ftr-349	260	2	today	DATE
ftr-349	261	1	25	CARDINAL
ftr-349	261	2	france	GPE
ftr-349	261	3	netherlands	GPE
ftr-349	261	4	at least five percent	PERCENT
ftr-349	262	1	général des impôts	ORG
ftr-349	263	1	145	CARDINAL
ftr-349	263	2	wet op de vennootschapsbelasting	PERSON
ftr-349	263	3	1969	DATE
ftr-349	263	4	1969	DATE
ftr-349	264	1	13	CARDINAL
ftr-349	264	2	neth	NORP
ftr-349	265	1	u.s.	GPE
ftr-349	265	2	10 percent	PERCENT
ftr-349	265	3	“united states	GPE
ftr-349	267	1	the u.s. commerce department’s	ORG
ftr-349	267	2	u.s.	GPE
ftr-349	267	3	at least a	CARDINAL
ftr-349	267	4	10 percent	PERCENT
ftr-349	268	1	raymond j. mataloni	PERSON
ftr-349	268	2	u.s.	GPE
ftr-349	269	1	bea statistics	ORG
ftr-349	269	2	u.s.	GPE
ftr-349	269	3	75	CARDINAL
ftr-349	270	1	38	CARDINAL
ftr-349	270	2	39	DATE
ftr-349	270	3	41 n.8	QUANTITY
ftr-349	270	4	1995	DATE
ftr-349	271	1	more than 50 percent	PERCENT
ftr-349	271	2	u.s.	GPE
ftr-349	272	1	44	DATE
ftr-349	273	1	ten percent	PERCENT
ftr-349	274	1	imf statistics dep’t	ORG
ftr-349	274	2	2010	DATE
ftr-349	275	1	the united states	GPE
ftr-349	276	1	kristy l. howell &	PERSON
ftr-349	276	2	robert e. yuskavage	PERSON
ftr-349	276	3	bea	ORG
ftr-349	276	4	90	CARDINAL
ftr-349	277	1	6 (2010	DATE
ftr-349	278	1	717	CARDINAL
ftr-349	283	1	u.s.	GPE
ftr-349	284	1	u.s.	GPE
ftr-349	284	2	u.s.	GPE
ftr-349	284	3	u.s.	GPE
ftr-349	284	4	u.s.	GPE
ftr-349	285	1	u.s.	GPE
ftr-349	286	1	u.s.	GPE
ftr-349	286	2	26	CARDINAL
ftr-349	287	1	1	CARDINAL
ftr-349	287	2	556–57	CARDINAL
ftr-349	289	1	27	CARDINAL
ftr-349	290	1	joseph isenbergh	PERSON
ftr-349	290	2	u.s.	GPE
ftr-349	290	3	4th	ORDINAL
ftr-349	290	4	2006	DATE
ftr-349	292	1	rosanne altshuler	PERSON
ftr-349	292	2	87	CARDINAL
ftr-349	292	3	255	CARDINAL
ftr-349	292	4	2000	DATE
ftr-349	293	1	j. clifton fleming jr.	PERSON
ftr-349	293	2	robert j. peroni &	PERSON
ftr-349	293	3	stephen e. shay	PERSON
ftr-349	293	4	59	CARDINAL
ftr-349	293	5	emory l. j. 79	PERSON
ftr-349	293	6	2009	DATE
ftr-349	294	1	peroni & shay	ORG
ftr-349	294	2	michael j. graetz	PERSON
ftr-349	294	3	54	CARDINAL
ftr-349	294	4	l. rev	PERSON
ftr-349	294	5	261	CARDINAL
ftr-349	294	6	2001	DATE
ftr-349	294	7	& altshuler	DATE
ftr-349	294	8	319	CARDINAL
ftr-349	294	9	john w. diamond & george r. zodrow eds.	PERSON
ftr-349	294	10	2008	DATE
ftr-349	296	1	718	CARDINAL
ftr-349	296	2	florida	GPE
ftr-349	297	1	11:9	CARDINAL
ftr-349	297	2	today	DATE
ftr-349	297	3	two odd twists.28 first	DATE
ftr-349	297	4	u.s.	GPE
ftr-349	297	5	u.s.	GPE
ftr-349	298	1	second	ORDINAL
ftr-349	298	2	u.s.	GPE
ftr-349	298	3	u.s.	GPE
ftr-349	298	4	the united states	GPE
ftr-349	298	5	u.s.	GPE
ftr-349	298	6	u.s.	GPE
ftr-349	298	7	the united states	GPE
ftr-349	298	8	u.s.	GPE
ftr-349	298	9	u.s.	GPE
ftr-349	304	1	28	CARDINAL
ftr-349	305	1	fleming, peroni & shay	ORG
ftr-349	305	2	27	CARDINAL
ftr-349	305	3	149	CARDINAL
ftr-349	305	4	u.s.	GPE
ftr-349	306	1	j. clifton fleming	PERSON
ftr-349	306	2	jr.	PERSON
ftr-349	306	3	robert j. peroni &	PERSON
ftr-349	306	4	stephen e. shay	PERSON
ftr-349	306	5	the united states	GPE
ftr-349	306	6	3	CARDINAL
ftr-349	306	7	j. austl	PERSON
ftr-349	307	1	35	CARDINAL
ftr-349	307	2	44	DATE
ftr-349	307	3	2008	DATE
ftr-349	307	4	j. clifton fleming jr.	PERSON
ftr-349	307	5	robert j. peroni &	PERSON
ftr-349	307	6	stephen e. shay	PERSON
ftr-349	307	7	86	CARDINAL
ftr-349	307	8	837	CARDINAL
ftr-349	307	9	2000	DATE
ftr-349	307	10	lawrence lokken	PERSON
ftr-349	307	11	u.s.	GPE
ftr-349	307	12	u.s.	GPE
ftr-349	307	13	4	CARDINAL
ftr-349	307	14	2004	DATE
ftr-349	308	1	u.s.	GPE
ftr-349	309	1	29	CARDINAL
ftr-349	309	2	grubert & altshuler	ORG
ftr-349	309	3	27	CARDINAL
ftr-349	309	4	325	CARDINAL
ftr-349	309	5	327	CARDINAL
ftr-349	309	6	30	CARDINAL
ftr-349	310	1	27	CARDINAL
ftr-349	310	2	68:1-68:2	CARDINAL
ftr-349	310	3	u.s.	GPE
ftr-349	311	1	americans	NORP
ftr-349	311	2	u.s.	GPE
ftr-349	312	1	u.s.	GPE
ftr-349	312	2	u.s.	GPE
ftr-349	313	1	u.s.	GPE
ftr-349	314	1	2001	DATE
ftr-349	314	2	719	CARDINAL
ftr-349	314	3	u.s.	GPE
ftr-349	314	4	u.s.	GPE
ftr-349	314	5	zero	CARDINAL
ftr-349	315	1	u.s.	GPE
ftr-349	315	2	u.s.	GPE
ftr-349	316	1	u.s.	GPE
ftr-349	316	2	u.s.	GPE
ftr-349	317	1	u.s.	GPE
ftr-349	318	1	u.s.	GPE
ftr-349	318	2	roughly $1 trillion	MONEY
ftr-349	318	3	2008	DATE
ftr-349	318	4	today	DATE
ftr-349	318	5	approximately $1.4 trillion	MONEY
ftr-349	318	6	2005	DATE
ftr-349	318	7	about $312 billion	MONEY
ftr-349	318	8	one-year	DATE
ftr-349	318	9	the united states	GPE
ftr-349	318	10	u.s.	GPE
ftr-349	319	1	u.s.	GPE
ftr-349	319	2	31	CARDINAL
ftr-349	321	1	7	DATE
ftr-349	321	2	2007	DATE
ftr-349	322	1	32	CARDINAL
ftr-349	323	1	fleming	ORG
ftr-349	323	2	peroni & shay	ORG
ftr-349	323	3	27	CARDINAL
ftr-349	323	4	149	CARDINAL
ftr-349	323	5	33	CARDINAL
ftr-349	324	1	one-year	DATE
ftr-349	324	2	irs	ORG
ftr-349	324	3	one	CARDINAL
ftr-349	324	4	27	CARDINAL
ftr-349	324	5	soi bull	ORG
ftr-349	325	1	spring 2008	DATE
ftr-349	325	2	103	CARDINAL
ftr-349	326	1	$1 trillion	MONEY
ftr-349	326	2	82	CARDINAL
ftr-349	327	1	pdf	ORG
ftr-349	328	1	u.s.	GPE
ftr-349	328	2	over $1 trillion	MONEY
ftr-349	328	3	2008	DATE
ftr-349	329	1	$1.4 trillion	MONEY
ftr-349	329	2	j.p. morgan & co.	ORG
ftr-349	329	3	north american	NORP
ftr-349	329	4	u.s.	GPE
ftr-349	329	5	june 27, 2011	DATE
ftr-349	330	1	u.s.	GPE
ftr-349	331	1	u.s.	GPE
ftr-349	331	2	u.s.	GPE
ftr-349	331	3	u.s.	GPE
ftr-349	332	1	section iv.b	PERSON
ftr-349	334	1	720	CARDINAL
ftr-349	334	2	florida	GPE
ftr-349	335	1	11:9	CARDINAL
ftr-349	335	2	one	CARDINAL
ftr-349	335	3	u.s.	GPE
ftr-349	335	4	the united states	GPE
ftr-349	335	5	u.s.	GPE
ftr-349	338	1	the last several years	DATE
ftr-349	338	2	u.s.	GPE
ftr-349	339	1	u.s.	GPE
ftr-349	339	2	u.s.	GPE
ftr-349	339	3	u.s.	GPE
ftr-349	339	4	u.s.	GPE
ftr-349	339	5	u.s.	GPE
ftr-349	339	6	35 percent	PERCENT
ftr-349	339	7	u.s.	GPE
ftr-349	339	8	u.s.	GPE
ftr-349	340	1	a year	DATE
ftr-349	341	1	u.s.	GPE
ftr-349	341	2	u.s.	GPE
ftr-349	341	3	34	CARDINAL
ftr-349	342	1	956	CARDINAL
ftr-349	342	2	united states property	ORG
ftr-349	343	1	35	CARDINAL
ftr-349	344	1	952	CARDINAL
ftr-349	344	2	36	CARDINAL
ftr-349	345	1	lawrence lokken	PERSON
ftr-349	345	2	u.s. cfc	GPE
ftr-349	345	3	7	CARDINAL
ftr-349	345	4	fla	GPE
ftr-349	346	1	185 (2005	DATE
ftr-349	348	1	lokken	PERSON
ftr-349	349	1	202–05	DATE
ftr-349	350	1	37	DATE
ftr-349	351	1	38	DATE
ftr-349	352	1	27	CARDINAL
ftr-349	353	1	39	CARDINAL
ftr-349	355	1	2001	DATE
ftr-349	355	2	721	CARDINAL
ftr-349	355	3	assets.40	ORG
ftr-349	356	1	u.s.	GPE
ftr-349	357	1	u.s.	GPE
ftr-349	357	2	u.s.	GPE
ftr-349	358	1	u.s.	GPE
ftr-349	358	2	u.s.	GPE
ftr-349	358	3	u.s.	GPE
ftr-349	359	1	u.s.	GPE
ftr-349	359	2	u.s.	GPE
ftr-349	360	1	u.s.	GPE
ftr-349	360	2	u.s.	GPE
ftr-349	361	1	u.s.	GPE
ftr-349	362	1	u.s.	GPE
ftr-349	362	2	u.s.	GPE
ftr-349	364	1	one	CARDINAL
ftr-349	364	2	u.s.	GPE
ftr-349	364	3	u.s.	GPE
ftr-349	365	1	u.s.	GPE
ftr-349	365	2	u.s.	GPE
ftr-349	366	1	40	DATE
ftr-349	370	1	1.861-9	CARDINAL
ftr-349	370	2	41	CARDINAL
ftr-349	371	1	the united states	GPE
ftr-349	371	2	904	CARDINAL
ftr-349	372	1	u.s.	GPE
ftr-349	372	2	u.s.	GPE
ftr-349	373	1	722	CARDINAL
ftr-349	373	2	florida	GPE
ftr-349	374	1	11:9	CARDINAL
ftr-349	374	2	one	CARDINAL
ftr-349	374	3	u.s.	GPE
ftr-349	374	4	u.s.	GPE
ftr-349	374	5	affiliates	ORG
ftr-349	374	6	today	DATE
ftr-349	375	1	the united states	GPE
ftr-349	375	2	the united states	GPE
ftr-349	375	3	zero	CARDINAL
ftr-349	376	1	43	CARDINAL
ftr-349	376	2	the united states	GPE
ftr-349	376	3	today	DATE
ftr-349	376	4	u.s.	GPE
ftr-349	377	1	2004	DATE
ftr-349	377	2	the united states	GPE
ftr-349	377	3	$18.4 billion	MONEY
ftr-349	377	4	u.s.	GPE
ftr-349	378	1	u.s.	GPE
ftr-349	378	2	u.s.	GPE
ftr-349	378	3	2004	DATE
ftr-349	378	4	$47 billion	MONEY
ftr-349	378	5	u.s.	GPE
ftr-349	378	6	$48 billion	MONEY
ftr-349	378	7	u.s.	GPE
ftr-349	378	8	$59 billion	MONEY
ftr-349	378	9	u.s.	GPE
ftr-349	378	10	$12 42	MONEY
ftr-349	380	1	43	CARDINAL
ftr-349	381	1	fleming	ORG
ftr-349	381	2	peroni & shay	ORG
ftr-349	381	3	27	CARDINAL
ftr-349	381	4	lawrence lokken	PERSON
ftr-349	381	5	u.s.	GPE
ftr-349	381	6	59	CARDINAL
ftr-349	381	7	smu	ORG
ftr-349	381	8	l. rev	PERSON
ftr-349	381	9	751	CARDINAL
ftr-349	381	10	759–70	DATE
ftr-349	381	11	2006	DATE
ftr-349	383	1	lokken	PERSON
ftr-349	384	1	three	CARDINAL
ftr-349	385	1	1	CARDINAL
ftr-349	385	2	556–58	DATE
ftr-349	386	1	44	DATE
ftr-349	387	1	35 percent	PERCENT
ftr-349	387	2	u.s.	GPE
ftr-349	387	3	u.s.	GPE
ftr-349	387	4	the year	DATE
ftr-349	388	1	harry grubert	PERSON
ftr-349	388	2	u.s. treasury	ORG
ftr-349	389	1	27	CARDINAL
ftr-349	389	2	326–27	DATE
ftr-349	390	1	u.s.	GPE
ftr-349	390	2	2000	DATE
ftr-349	390	3	$12.7 billion	MONEY
ftr-349	391	1	2001	DATE
ftr-349	391	2	723 billion	MONEY
ftr-349	391	3	some $166 billion	MONEY
ftr-349	391	4	$18.4 billion	MONEY
ftr-349	391	5	u.s.	GPE
ftr-349	391	6	u.s.	GPE
ftr-349	391	7	about 11 percent	PERCENT
ftr-349	392	1	the united states	GPE
ftr-349	392	2	$95 billion	MONEY
ftr-349	392	3	2004.46	CARDINAL
ftr-349	392	4	roughly $25 billion	MONEY
ftr-349	392	5	35 percent	PERCENT
ftr-349	392	6	$71 billion	MONEY
ftr-349	392	7	u.s.	GPE
ftr-349	392	8	some $6.6 billion	MONEY
ftr-349	393	1	that same year	DATE
ftr-349	393	2	u.s.	GPE
ftr-349	393	3	the year	DATE
ftr-349	393	4	some $433 billion	MONEY
ftr-349	393	5	$365 billion	MONEY
ftr-349	393	6	the united	ORG
ftr-349	393	7	states.47	ORG
ftr-349	393	8	u.s.	GPE
ftr-349	393	9	$95 billion	MONEY
ftr-349	393	10	$270 billion	MONEY
ftr-349	393	11	74 percent	PERCENT
ftr-349	393	12	states.48	ORG
ftr-349	393	13	$270 billion	MONEY
ftr-349	393	14	the united states	GPE
ftr-349	393	15	approximately half	CARDINAL
ftr-349	393	16	$533 billion	MONEY
ftr-349	393	17	u.s.	GPE
ftr-349	394	1	first	ORDINAL
ftr-349	394	2	two	CARDINAL
ftr-349	394	3	irs	ORG
ftr-349	394	4	soi	ORG
ftr-349	394	5	20, 2011	DATE
ftr-349	395	1	u.s.	GPE
ftr-349	395	2	u.s.	GPE
ftr-349	395	3	gaap	PERSON
ftr-349	398	1	1.	CARDINAL
ftr-349	399	1	46	DATE
ftr-349	400	1	u.s.	GPE
ftr-349	400	2	$48 billion	MONEY
ftr-349	400	3	u.s.	GPE
ftr-349	401	1	one	CARDINAL
ftr-349	401	2	$48 billion	MONEY
ftr-349	401	3	16 percent	PERCENT
ftr-349	401	4	u.s.	GPE
ftr-349	401	5	$11 billion	MONEY
ftr-349	402	1	47	CARDINAL
ftr-349	403	1	supra	PERSON
ftr-349	403	2	45	CARDINAL
ftr-349	403	3	irs	ORG
ftr-349	403	4	2004	DATE
ftr-349	404	1	u.s.	GPE
ftr-349	404	2	u.s.	GPE
ftr-349	405	1	the year	DATE
ftr-349	406	1	48	DATE
ftr-349	407	1	first	ORDINAL
ftr-349	407	2	2004	DATE
ftr-349	407	3	2004	DATE
ftr-349	408	1	u.s.	GPE
ftr-349	408	2	u.s.	GPE
ftr-349	408	3	u.s.	GPE
ftr-349	411	1	2004	DATE
ftr-349	411	2	$43.8 billion	MONEY
ftr-349	412	1	724	CARDINAL
ftr-349	412	2	florida	GPE
ftr-349	414	1	11:9	CARDINAL
ftr-349	414	2	2004	DATE
ftr-349	414	3	$119 billion	MONEY
ftr-349	414	4	u.s.	GPE
ftr-349	414	5	$270 billion	MONEY
ftr-349	414	6	2004	DATE
ftr-349	414	7	the united states	GPE
ftr-349	414	8	about 43 percent	PERCENT
ftr-349	414	9	$633 billion	MONEY
ftr-349	414	10	u.s.	GPE
ftr-349	414	11	that year	DATE
ftr-349	414	12	u.s.	GPE
ftr-349	414	13	the united states	GPE
ftr-349	414	14	u.s.	GPE
ftr-349	414	15	u.s.	GPE
ftr-349	415	1	u.s.	GPE
ftr-349	415	2	u.s.	GPE
ftr-349	415	3	two	CARDINAL
ftr-349	418	1	one	CARDINAL
ftr-349	418	2	fiscal quarter ending december 31, 2010	DATE
ftr-349	418	3	microsoft corporation	ORG
ftr-349	418	4	$29.5 billion	MONEY
ftr-349	418	5	$41 billion	MONEY
ftr-349	419	1	february 2011	DATE
ftr-349	419	2	microsoft	ORG
ftr-349	419	3	$2.25 billion	MONEY
ftr-349	419	4	u.s.	GPE
ftr-349	420	1	microsoft	ORG
ftr-349	420	2	80 to 90 percent	PERCENT
ftr-349	420	3	49	DATE
ftr-349	421	1	irs	ORG
ftr-349	421	2	soi	ORG
ftr-349	421	3	may 20, 2011	DATE
ftr-349	422	1	50	CARDINAL
ftr-349	423	1	irs	ORG
ftr-349	423	2	2004	DATE
ftr-349	423	3	73	CARDINAL
ftr-349	423	4	82	CARDINAL
ftr-349	424	1	51	CARDINAL
ftr-349	426	1	2001	DATE
ftr-349	426	2	725	CARDINAL
ftr-349	426	3	united states.52	ORG
ftr-349	426	4	u.s.	GPE
ftr-349	427	1	u.s.	GPE
ftr-349	427	2	u.s.	GPE
ftr-349	427	3	the united states	GPE
ftr-349	429	1	u.s.	GPE
ftr-349	429	2	u.s.	GPE
ftr-349	429	3	u.s.	GPE
ftr-349	430	1	hundreds	CARDINAL
ftr-349	430	2	one	CARDINAL
ftr-349	432	1	the united states	GPE
ftr-349	432	2	each year	DATE
ftr-349	432	3	u.s.	GPE
ftr-349	433	1	u.s.	GPE
ftr-349	433	2	u.s.	GPE
ftr-349	433	3	52	DATE
ftr-349	434	1	jilani	PERSON
ftr-349	434	2	microsoft	ORG
ftr-349	434	3	10	CARDINAL
ftr-349	435	1	53	CARDINAL
ftr-349	436	1	rosanne altshuler & harry grubert	ORG
ftr-349	436	2	87	CARDINAL
ftr-349	436	3	j. pub.	ORG
ftr-349	437	1	73	CARDINAL
ftr-349	437	2	75	DATE
ftr-349	440	1	54	CARDINAL
ftr-349	441	1	726	CARDINAL
ftr-349	441	2	florida	GPE
ftr-349	442	1	11:9	CARDINAL
ftr-349	443	1	u.s.	GPE
ftr-349	444	1	zero	CARDINAL
ftr-349	445	1	annual	DATE
ftr-349	446	1	one year	DATE
ftr-349	446	2	u.s.	GPE
ftr-349	447	1	u.s.	GPE
ftr-349	448	1	u.s.	GPE
ftr-349	448	2	u.s.	GPE
ftr-349	448	3	roughly $1.4 trillion	MONEY
ftr-349	448	4	u.s.	GPE
ftr-349	449	1	u.s.	GPE
ftr-349	449	2	years	DATE
ftr-349	449	3	u.s.	GPE
ftr-349	449	4	today	DATE
ftr-349	450	1	u.s.	GPE
ftr-349	450	2	the united states	GPE
ftr-349	450	3	u.s.	GPE
ftr-349	450	4	u.s.	GPE
ftr-349	451	1	55	CARDINAL
ftr-349	452	1	microsoft corp.	ORG
ftr-349	452	2	2010	DATE
ftr-349	452	3	annual	DATE
ftr-349	452	4	58	CARDINAL
ftr-349	452	5	$9.2 billion	MONEY
ftr-349	454	1	727 iii	PRODUCT
ftr-349	455	1	u.s.	GPE
ftr-349	457	1	u.s.	GPE
ftr-349	457	2	u.s.	GPE
ftr-349	457	3	roughly $1.4 trillion	MONEY
ftr-349	458	1	first	ORDINAL
ftr-349	458	2	the united states	GPE
ftr-349	459	1	second	ORDINAL
ftr-349	463	1	third	ORDINAL
ftr-349	465	1	u.s.	GPE
ftr-349	466	1	u.s.	GPE
ftr-349	466	2	today	DATE
ftr-349	468	1	728	CARDINAL
ftr-349	468	2	florida	GPE
ftr-349	469	1	11:9	CARDINAL
ftr-349	469	2	u.s.	GPE
ftr-349	469	3	jurisdiction.56	PERSON
ftr-349	473	1	1	CARDINAL
ftr-349	473	2	ireland	GPE
ftr-349	473	3	germany	GPE
ftr-349	474	1	1984	DATE
ftr-349	474	2	the united states	GPE
ftr-349	474	3	investors.57	ORG
ftr-349	475	1	the united states	GPE
ftr-349	475	2	eu	ORG
ftr-349	476	1	56	CARDINAL
ftr-349	477	1	43	CARDINAL
ftr-349	477	2	759–69	DATE
ftr-349	480	1	58	DATE
ftr-349	482	1	59	CARDINAL
ftr-349	483	1	harry huizinga	PERSON
ftr-349	483	2	luc laeven & gaetan nicodeme	ORG
ftr-349	483	3	88	CARDINAL
ftr-349	484	1	80 (2008	DATE
ftr-349	485	1	mihir a. desai	PERSON
ftr-349	485	2	c. fritz foley	PERSON
ftr-349	485	3	james r. hines jr.	PERSON
ftr-349	485	4	59	CARDINAL
ftr-349	485	5	2451 (2004	DATE
ftr-349	486	1	2001	DATE
ftr-349	486	2	729	CARDINAL
ftr-349	486	3	two	CARDINAL
ftr-349	487	1	first	ORDINAL
ftr-349	488	1	second	ORDINAL
ftr-349	488	2	germany	GPE
ftr-349	488	3	australia	GPE
ftr-349	488	4	the united states	GPE
ftr-349	488	5	u.s.	GPE
ftr-349	488	6	u.s.	GPE
ftr-349	491	1	first	ORDINAL
ftr-349	492	1	second	ORDINAL
ftr-349	492	2	third	ORDINAL
ftr-349	493	1	2452	DATE
ftr-349	495	1	2484	DATE
ftr-349	496	1	julie h. collins & douglas a. shackelford	ORG
ftr-349	496	2	u.s.	GPE
ftr-349	496	3	24	CARDINAL
ftr-349	496	4	j. acct. & econ	ORG
ftr-349	497	1	151	CARDINAL
ftr-349	497	2	1998	DATE
ftr-349	497	3	1990	DATE
ftr-349	498	1	u.s.	GPE
ftr-349	498	2	recent years	DATE
ftr-349	498	3	u.s.	GPE
ftr-349	499	1	60	CARDINAL
ftr-349	500	1	tim edgar	PERSON
ftr-349	500	2	jonathan farras & amin	ORG
ftr-349	500	3	56	CARDINAL
ftr-349	501	1	j. 803	PERSON
ftr-349	501	2	810	DATE
ftr-349	501	3	2008	DATE
ftr-349	501	4	tim edgar	PERSON
ftr-349	501	5	52	DATE
ftr-349	502	1	j. 1130	PERSON
ftr-349	502	2	2004	DATE
ftr-349	503	1	61	CARDINAL
ftr-349	505	1	62	CARDINAL
ftr-349	506	1	edward d. kleinbard	PERSON
ftr-349	506	2	henry j. aaron	PERSON
ftr-349	506	3	leonard e. burman &	PERSON
ftr-349	506	4	c. eugene steuerle	PERSON
ftr-349	506	5	2007	DATE
ftr-349	507	1	730	CARDINAL
ftr-349	507	2	florida	GPE
ftr-349	508	1	11:9	CARDINAL
ftr-349	509	1	years prior to 1997	DATE
ftr-349	509	2	the united states	GPE
ftr-349	509	3	u.s.	GPE
ftr-349	509	4	u.s.	GPE
ftr-349	510	1	u.s.	GPE
ftr-349	510	2	one	CARDINAL
ftr-349	510	3	u.s.	GPE
ftr-349	511	1	u.s.	GPE
ftr-349	511	2	jurisdictions.64	PERSON
ftr-349	511	3	u.s.	GPE
ftr-349	512	1	u.s.	GPE
ftr-349	512	2	u.s.	GPE
ftr-349	512	3	u.s.	GPE
ftr-349	512	4	the united states	GPE
ftr-349	512	5	u.s.	GPE
ftr-349	512	6	1997	DATE
ftr-349	512	7	treasury	ORG
ftr-349	512	8	regulations.67	PRODUCT
ftr-349	512	9	63	CARDINAL
ftr-349	513	1	supra	PERSON
ftr-349	513	2	6	CARDINAL
ftr-349	513	3	oecd	ORG
ftr-349	514	1	64	CARDINAL
ftr-349	515	1	u.s.	GPE
ftr-349	515	2	119	CARDINAL
ftr-349	516	1	65	CARDINAL
ftr-349	517	1	national foreign trade council	ORG
ftr-349	517	2	u.s.	GPE
ftr-349	517	3	1	CARDINAL
ftr-349	517	4	u.s.	GPE
ftr-349	518	1	66	CARDINAL
ftr-349	519	1	98-11	CARDINAL
ftr-349	519	2	1998-1	DATE
ftr-349	519	3	433	CARDINAL
ftr-349	520	1	98-11	CARDINAL
ftr-349	522	1	67	CARDINAL
ftr-349	525	1	301.7701-3. 2001	DATE
ftr-349	525	2	731	CARDINAL
ftr-349	526	1	68	CARDINAL
ftr-349	526	2	u.s.	GPE
ftr-349	526	3	u.s.	GPE
ftr-349	527	1	u.s.	GPE
ftr-349	529	1	one	CARDINAL
ftr-349	529	2	u.s.	GPE
ftr-349	529	3	irish	NORP
ftr-349	529	4	first	ORDINAL
ftr-349	529	5	french	NORP
ftr-349	529	6	second	ORDINAL
ftr-349	530	1	u.s.	GPE
ftr-349	530	2	french	NORP
ftr-349	530	3	u.s.	GPE
ftr-349	530	4	irish	NORP
ftr-349	530	5	french	NORP
ftr-349	531	1	irish	NORP
ftr-349	531	2	first	ORDINAL
ftr-349	531	3	french	NORP
ftr-349	532	1	irish	NORP
ftr-349	532	2	french	NORP
ftr-349	532	3	france	GPE
ftr-349	532	4	ireland	GPE
ftr-349	532	5	french	NORP
ftr-349	532	6	irish	NORP
ftr-349	533	1	u.s.	GPE
ftr-349	533	2	only one	CARDINAL
ftr-349	533	3	irish	NORP
ftr-349	533	4	france	GPE
ftr-349	533	5	u.s.	GPE
ftr-349	535	1	altshuler	ORG
ftr-349	535	2	grubert	PERSON
ftr-349	535	3	u.s.	GPE
ftr-349	535	4	1996	DATE
ftr-349	535	5	grubert	PERSON
ftr-349	535	6	treasury	ORG
ftr-349	535	7	five	CARDINAL
ftr-349	535	8	1996	DATE
ftr-349	536	1	68	CARDINAL
ftr-349	537	1	36	CARDINAL
ftr-349	537	2	209	CARDINAL
ftr-349	537	3	martin j. mcmahon jr.	PERSON
ftr-349	537	4	94	CARDINAL
ftr-349	537	5	1017	CARDINAL
ftr-349	537	6	2002	DATE
ftr-349	538	1	69	CARDINAL
ftr-349	539	1	rosanne altshuler & harry grubert	ORG
ftr-349	539	2	three	CARDINAL
ftr-349	539	3	7	CARDINAL
ftr-349	539	4	fla	GPE
ftr-349	540	1	153 (2005	DATE
ftr-349	541	1	three	CARDINAL
ftr-349	542	1	altshuler	PERSON
ftr-349	542	2	grubert	PERSON
ftr-349	542	3	a period after 1997	DATE
ftr-349	542	4	2002	DATE
ftr-349	542	5	$40.7 billion	MONEY
ftr-349	542	6	$120.8 billion	MONEY
ftr-349	542	7	almost 100 percent	PERCENT
ftr-349	542	8	u.s.	GPE
ftr-349	542	9	seven	CARDINAL
ftr-349	542	10	bermuda	ORG
ftr-349	542	11	cayman islands	GPE
ftr-349	542	12	ireland	GPE
ftr-349	542	13	singapore	GPE
ftr-349	542	14	netherlands	GPE
ftr-349	542	15	luxembourg	GPE
ftr-349	542	16	switzerland	GPE
ftr-349	543	1	170	CARDINAL
ftr-349	544	1	732	CARDINAL
ftr-349	544	2	florida	GPE
ftr-349	545	1	11:9	CARDINAL
ftr-349	546	1	congress	ORG
ftr-349	546	2	2004	DATE
ftr-349	547	1	one	CARDINAL
ftr-349	547	2	first	ORDINAL
ftr-349	548	1	2010	DATE
ftr-349	548	2	2011	DATE
ftr-349	550	1	third	ORDINAL
ftr-349	550	2	u.s.	GPE
ftr-349	550	3	2007.70	CARDINAL
ftr-349	550	4	u.s.	GPE
ftr-349	550	5	two	CARDINAL
ftr-349	551	1	u.s.	GPE
ftr-349	551	2	first	ORDINAL
ftr-349	551	3	u.s.	GPE
ftr-349	551	4	u.s.	GPE
ftr-349	551	5	french	NORP
ftr-349	551	6	french	NORP
ftr-349	551	7	french	NORP
ftr-349	553	1	u.s.	GPE
ftr-349	553	2	u.s.	GPE
ftr-349	553	3	french	NORP
ftr-349	553	4	french	NORP
ftr-349	554	1	2007	DATE
ftr-349	554	2	first	ORDINAL
ftr-349	554	3	two	CARDINAL
ftr-349	555	1	u.s.	GPE
ftr-349	555	2	third	ORDINAL
ftr-349	555	3	french	NORP
ftr-349	555	4	first	ORDINAL
ftr-349	556	1	french	NORP
ftr-349	556	2	french	NORP
ftr-349	557	1	one	CARDINAL
ftr-349	557	2	third	ORDINAL
ftr-349	557	3	two	CARDINAL
ftr-349	558	1	2007	DATE
ftr-349	558	2	70	CARDINAL
ftr-349	562	1	733	CARDINAL
ftr-349	563	1	treasury	ORG
ftr-349	564	1	2	CARDINAL
ftr-349	564	2	the united states	GPE
ftr-349	564	3	income.71	PERSON
ftr-349	564	4	one	CARDINAL
ftr-349	564	5	grubert	PERSON
ftr-349	564	6	2002	DATE
ftr-349	564	7	u.s.	GPE
ftr-349	564	8	ireland	GPE
ftr-349	564	9	the european union	ORG
ftr-349	564	10	almost three	CARDINAL
ftr-349	564	11	irish	NORP
ftr-349	564	12	irish	NORP
ftr-349	564	13	71	CARDINAL
ftr-349	565	1	14	CARDINAL
ftr-349	565	2	supra	PERSON
ftr-349	565	3	6	CARDINAL
ftr-349	565	4	kimberly a. clausing	PERSON
ftr-349	565	5	130	CARDINAL
ftr-349	565	6	1580	CARDINAL
ftr-349	565	7	march 28, 2011	DATE
ftr-349	566	1	mihir a. desai	PERSON
ftr-349	566	2	nov. 15, 2003	DATE
ftr-349	566	3	& altshuler	DATE
ftr-349	566	4	27	CARDINAL
ftr-349	566	5	harry grubert	PERSON
ftr-349	566	6	56	CARDINAL
ftr-349	566	7	nat’l	NORP
ftr-349	566	8	2003	DATE
ftr-349	567	1	michael p. devereux & christian keuschnigg	PERSON
ftr-349	567	2	apr. 20, 2008	DATE
ftr-349	567	3	2008	DATE
ftr-349	567	4	oxford university centre for business taxation	ORG
ftr-349	567	5	martin a. sullivan	PERSON
ftr-349	567	6	u.s.	GPE
ftr-349	567	7	126	CARDINAL
ftr-349	567	8	1439	CARDINAL
ftr-349	567	9	2010	DATE
ftr-349	567	10	martin a. sullivan	PERSON
ftr-349	567	11	u.s.	GPE
ftr-349	567	12	118	CARDINAL
ftr-349	567	13	1177	DATE
ftr-349	567	14	2008	DATE
ftr-349	567	15	martin a. sullivan	PERSON
ftr-349	567	16	u.s.	GPE
ftr-349	567	17	the united states	GPE
ftr-349	567	18	118	CARDINAL
ftr-349	567	19	1078	CARDINAL
ftr-349	567	20	2008	DATE
ftr-349	568	1	111th	NORP
ftr-349	569	1	thomas a. barthold	PERSON
ftr-349	570	1	startdown&id-3693	ORG
ftr-349	571	1	72	DATE
ftr-349	571	2	grubert & altshuler	ORG
ftr-349	571	3	27	CARDINAL
ftr-349	571	4	322–23	CARDINAL
ftr-349	572	1	the european union’s	ORG
ftr-349	572	2	around 30 percent	PERCENT
ftr-349	573	1	2002	DATE
ftr-349	573	2	u.s.	GPE
ftr-349	573	3	about 29 percent	PERCENT
ftr-349	573	4	only about 16 percent	PERCENT
ftr-349	574	1	73	CARDINAL
ftr-349	575	1	1	CARDINAL
ftr-349	575	2	551–54	DATE
ftr-349	575	3	734	CARDINAL
ftr-349	575	4	florida	GPE
ftr-349	577	1	11:9	CARDINAL
ftr-349	577	2	firms.74	ORG
ftr-349	577	3	desai	PERSON
ftr-349	578	1	first	ORDINAL
ftr-349	579	1	u.s.	GPE
ftr-349	579	2	the united states	GPE
ftr-349	580	1	u.s.	GPE
ftr-349	580	2	u.s.	GPE
ftr-349	581	1	the united states	GPE
ftr-349	581	2	u.s.	GPE
ftr-349	584	1	74	CARDINAL
ftr-349	585	1	u.s.	GPE
ftr-349	585	2	drucker	ORG
ftr-349	585	3	2.4%	PERCENT
ftr-349	585	4	11	CARDINAL
ftr-349	585	5	martin a. sullivan	PERSON
ftr-349	585	6	microsoft	ORG
ftr-349	585	7	u.s.	GPE
ftr-349	585	8	129	CARDINAL
ftr-349	585	9	271	CARDINAL
ftr-349	585	10	2010	DATE
ftr-349	585	11	jesse drucker	PERSON
ftr-349	585	12	u.s.	GPE
ftr-349	585	13	$60 billion	MONEY
ftr-349	585	14	bloomberg	ORG
ftr-349	585	15	may 13, 2010	DATE
ftr-349	585	16	peter cohn	PERSON
ftr-349	585	17	national journal	ORG
ftr-349	585	18	sept. 4, 2010	DATE
ftr-349	585	19	13	CARDINAL
ftr-349	585	20	simon bowers	PERSON
ftr-349	585	21	google	ORG
ftr-349	585	22	450	MONEY
ftr-349	585	23	dec. 20, 2009	DATE
ftr-349	585	24	terry macalister	PERSON
ftr-349	585	25	google	ORG
ftr-349	585	26	apr. 20, 2009	DATE
ftr-349	585	27	prem sikka	PERSON
ftr-349	585	28	feb. 12, 2009	DATE
ftr-349	585	29	glenn r. simpson	PERSON
ftr-349	585	30	irish	NORP
ftr-349	585	31	microsoft	ORG
ftr-349	585	32	u.s.	GPE
ftr-349	585	33	europe	LOC
ftr-349	585	34	wall st	GPE
ftr-349	585	35	j., nov. 7, 2005	GPE
ftr-349	587	1	mihir a. desai & james r. hines jr.	PERSON
ftr-349	587	2	56	CARDINAL
ftr-349	587	3	nat’l	NORP
ftr-349	587	4	488–89	DATE
ftr-349	587	5	vann	ORG
ftr-349	587	6	4	CARDINAL
ftr-349	587	7	293–99.	DATE
ftr-349	588	1	2001	DATE
ftr-349	588	2	735	CARDINAL
ftr-349	588	3	three	CARDINAL
ftr-349	589	1	first	ORDINAL
ftr-349	589	2	one	CARDINAL
ftr-349	590	1	irish	NORP
ftr-349	590	2	u.s.	GPE
ftr-349	591	1	u.s.	GPE
ftr-349	591	2	outcomes.78	PERSON
ftr-349	591	3	one	CARDINAL
ftr-349	592	1	76	DATE
ftr-349	593	1	9	CARDINAL
ftr-349	593	2	14	CARDINAL
ftr-349	593	3	25-29	DATE
ftr-349	593	4	111–14	DATE
ftr-349	595	1	grubert	PERSON
ftr-349	595	2	9	CARDINAL
ftr-349	595	3	10	CARDINAL
ftr-349	595	4	12	DATE
ftr-349	596	1	9	CARDINAL
ftr-349	596	2	14	CARDINAL
ftr-349	597	1	71	CARDINAL
ftr-349	597	2	705	CARDINAL
ftr-349	597	3	71	CARDINAL
ftr-349	597	4	about half	CARDINAL
ftr-349	597	5	julie roin	PERSON
ftr-349	598	1	61	CARDINAL
ftr-349	598	2	171–75	DATE
ftr-349	598	3	182–85	DATE
ftr-349	598	4	2008	DATE
ftr-349	599	1	79	CARDINAL
ftr-349	601	1	john mulligan	PERSON
ftr-349	601	2	ireland	GPE
ftr-349	601	3	irish	NORP
ftr-349	601	4	sunday	DATE
ftr-349	602	1	apr. 22, 2001	DATE
ftr-349	602	2	http://www.tribune.ie/article/2001/apr/22/how-ireland-almostruined-the-photocopier-king/. 80	LAW
ftr-349	603	1	736	CARDINAL
ftr-349	603	2	florida	GPE
ftr-349	604	1	11:9	CARDINAL
ftr-349	605	1	first	ORDINAL
ftr-349	605	2	deductible.81	ORG
ftr-349	605	3	second	ORDINAL
ftr-349	606	1	u.s.	GPE
ftr-349	606	2	multimillion dollar	MONEY
ftr-349	607	1	years	DATE
ftr-349	607	2	u.s.	GPE
ftr-349	608	1	third	ORDINAL
ftr-349	610	1	111th	NORP
ftr-349	611	1	r. william morgan	PERSON
ftr-349	611	2	horst frisch incorporated	ORG
ftr-349	611	3	2010	DATE
ftr-349	612	1	81	CARDINAL
ftr-349	613	1	humana, inc.	ORG
ftr-349	614	1	881	CARDINAL
ftr-349	614	2	247	CARDINAL
ftr-349	614	3	6th	ORDINAL
ftr-349	614	4	1989	DATE
ftr-349	615	1	82	CARDINAL
ftr-349	616	1	14	CARDINAL
ftr-349	616	2	77	CARDINAL
ftr-349	616	3	83	CARDINAL
ftr-349	617	1	83	CARDINAL
ftr-349	618	1	veritas software corp.	ORG
ftr-349	620	1	133	CARDINAL
ftr-349	620	2	297	CARDINAL
ftr-349	620	3	2009	DATE
ftr-349	620	4	irish	NORP
ftr-349	620	5	$118 million	MONEY
ftr-349	620	6	two	CARDINAL
ftr-349	621	1	supra	PERSON
ftr-349	621	2	80	CARDINAL
ftr-349	621	3	84	CARDINAL
ftr-349	622	1	supra	PERSON
ftr-349	622	2	75	CARDINAL
ftr-349	622	3	76	DATE
ftr-349	623	1	14	CARDINAL
ftr-349	623	2	1	CARDINAL
ftr-349	623	3	552–55. 85	DATE
ftr-349	624	1	hospital corp.	ORG
ftr-349	625	1	81	CARDINAL
ftr-349	625	2	520	CARDINAL
ftr-349	625	3	1983	DATE
ftr-349	627	1	sheppard	PERSON
ftr-349	627	2	7	CARDINAL
ftr-349	627	3	737	CARDINAL
ftr-349	627	4	first	ORDINAL
ftr-349	627	5	two	CARDINAL
ftr-349	628	1	3	CARDINAL
ftr-349	628	2	third	ORDINAL
ftr-349	629	1	one	CARDINAL
ftr-349	630	1	u.s.	GPE
ftr-349	630	2	one	CARDINAL
ftr-349	630	3	non-u.s	GPE
ftr-349	630	4	u.s.	GPE
ftr-349	634	1	u.s.	GPE
ftr-349	635	1	1	CARDINAL
ftr-349	635	2	u.s.	GPE
ftr-349	635	3	the internal revenue service statistics	ORG
ftr-349	635	4	86	CARDINAL
ftr-349	636	1	7	CARDINAL
ftr-349	636	2	oecd	ORG
ftr-349	636	3	oecd	ORG
ftr-349	637	1	pricewaterhousecoopers	ORG
ftr-349	637	2	jeffrey owens	PERSON
ftr-349	637	3	oecd centre	PERSON
ftr-349	637	4	sept. 2, 2010	DATE
ftr-349	638	1	87	DATE
ftr-349	639	1	u.s.	GPE
ftr-349	639	2	a year	DATE
ftr-349	639	3	the current year	DATE
ftr-349	639	4	the preceding year	DATE
ftr-349	639	5	738	CARDINAL
ftr-349	639	6	florida	GPE
ftr-349	641	1	11:9	CARDINAL
ftr-349	641	2	the year	DATE
ftr-349	641	3	that year	DATE
ftr-349	642	1	88	CARDINAL
ftr-349	643	1	2006	DATE
ftr-349	643	2	the most recent year	DATE
ftr-349	643	3	the internal revenue service	ORG
ftr-349	643	4	that year	DATE
ftr-349	643	5	$587.8 billion	MONEY
ftr-349	644	1	$96.6 billion	MONEY
ftr-349	644	2	year.89	ORG
ftr-349	644	3	2006	DATE
ftr-349	644	4	16.4 percent	PERCENT
ftr-349	645	1	2004	DATE
ftr-349	645	2	15.7 percent	PERCENT
ftr-349	646	1	treasury	ORG
ftr-349	646	2	754	CARDINAL
ftr-349	646	3	u.s.	GPE
ftr-349	646	4	111	CARDINAL
ftr-349	646	5	both 1996 and	DATE
ftr-349	646	6	2004	DATE
ftr-349	646	7	about 80 percent	PERCENT
ftr-349	646	8	grubert	PERSON
ftr-349	646	9	21.3 percent	PERCENT
ftr-349	646	10	1996	DATE
ftr-349	646	11	15.9 percent	PERCENT
ftr-349	646	12	2004.91	CARDINAL
ftr-349	646	13	2004	DATE
ftr-349	646	14	2006	DATE
ftr-349	647	1	that year	DATE
ftr-349	648	1	88	CARDINAL
ftr-349	649	1	lee mahoney &	ORG
ftr-349	649	2	randy miller	PERSON
ftr-349	649	3	2004	DATE
ftr-349	649	4	irs	ORG
ftr-349	649	5	summer 2008	DATE
ftr-349	649	6	49	DATE
ftr-349	649	7	58–59	DATE
ftr-349	650	1	biennial	DATE
ftr-349	650	2	2006	DATE
ftr-349	651	1	89	CARDINAL
ftr-349	652	1	u.s.	GPE
ftr-349	653	1	59	CARDINAL
ftr-349	653	2	90	CARDINAL
ftr-349	654	1	harry grubert	PERSON
ftr-349	655	1	11	CARDINAL
ftr-349	655	2	oxford	NORP
ftr-349	655	3	univ	NORP
ftr-349	659	1	91	CARDINAL
ftr-349	660	1	appendix	NORP
ftr-349	661	1	2001	DATE
ftr-349	661	2	739	CARDINAL
ftr-349	662	1	15.9 percent	PERCENT
ftr-349	662	2	2004	DATE
ftr-349	662	3	u.s.	GPE
ftr-349	662	4	u.s.	GPE
ftr-349	662	5	25.1 percent	PERCENT
ftr-349	662	6	31.8	CARDINAL
ftr-349	662	7	u.s.	GPE
ftr-349	663	1	the 16 percent	PERCENT
ftr-349	664	1	microsoft corporation’s	ORG
ftr-349	664	2	2010	DATE
ftr-349	664	3	$29.5 billion	MONEY
ftr-349	664	4	the united states	GPE
ftr-349	664	5	microsoft	ORG
ftr-349	664	6	united states).93 microsoft	ORG
ftr-349	664	7	the united states	GPE
ftr-349	664	8	9.2	MONEY
ftr-349	664	9	microsoft	ORG
ftr-349	664	10	4	CARDINAL
ftr-349	664	11	irish	NORP
ftr-349	664	12	dutch	NORP
ftr-349	664	13	google inc.’s	ORG
ftr-349	664	14	2009	DATE
ftr-349	664	15	roughly 2.4	CARDINAL
ftr-349	664	16	one	CARDINAL
ftr-349	665	1	u.s.	GPE
ftr-349	665	2	gov’t accountability office	ORG
ftr-349	665	3	gao-08-950	ORG
ftr-349	665	4	u.s.	GPE
ftr-349	665	5	12	CARDINAL
ftr-349	666	1	93	CARDINAL
ftr-349	667	1	microsoft corporation	ORG
ftr-349	667	2	2010	DATE
ftr-349	667	3	annual	DATE
ftr-349	667	4	59	CARDINAL
ftr-349	669	1	94	CARDINAL
ftr-349	670	1	$9.2 billion	MONEY
ftr-349	670	2	the united states	GPE
ftr-349	670	3	u.s.	GPE
ftr-349	671	1	95	CARDINAL
ftr-349	672	1	31 percent	PERCENT
ftr-349	672	2	only about four	CARDINAL
ftr-349	673	1	96	CARDINAL
ftr-349	674	1	drucker	ORG
ftr-349	674	2	2.4%	PERCENT
ftr-349	674	3	11	CARDINAL
ftr-349	675	1	2.4 percent	PERCENT
ftr-349	677	1	14	CARDINAL
ftr-349	677	2	google	ORG
ftr-349	677	3	2009	DATE
ftr-349	677	4	2009	DATE
ftr-349	677	5	2009	DATE
ftr-349	679	1	740	CARDINAL
ftr-349	679	2	florida	GPE
ftr-349	681	1	11:9	CARDINAL
ftr-349	681	2	johnson & johnson	ORG
ftr-349	681	3	2007	DATE
ftr-349	681	4	ireland	GPE
ftr-349	681	5	puerto rico	GPE
ftr-349	681	6	35 percent	PERCENT
ftr-349	681	7	26.2	CARDINAL
ftr-349	681	8	ireland	GPE
ftr-349	681	9	puerto rico	GPE
ftr-349	681	10	johnson & johnson	ORG
ftr-349	681	11	8.8	CARDINAL
ftr-349	682	1	irish	NORP
ftr-349	682	2	puerto rican	NORP
ftr-349	682	3	johnson & johnson	ORG
ftr-349	685	1	oecd	ORG
ftr-349	685	2	2006	DATE
ftr-349	685	3	about 28 percent	PERCENT
ftr-349	685	4	25.6 percent	PERCENT
ftr-349	685	5	2010	DATE
ftr-349	685	6	u.s.	GPE
ftr-349	685	7	treasury	ORG
ftr-349	685	8	treasury	ORG
ftr-349	685	9	harry grubert	PERSON
ftr-349	685	10	rosanne altshuler	PERSON
ftr-349	685	11	the year 2002	DATE
ftr-349	685	12	u.s.	GPE
ftr-349	685	13	29 percent	PERCENT
ftr-349	685	14	koninklijke philips electronics n.v (philips	ORG
ftr-349	685	15	dutch	NORP
ftr-349	685	16	2007	DATE
ftr-349	685	17	annual	DATE
ftr-349	685	18	three-year	DATE
ftr-349	685	19	2007-09	DATE
ftr-349	685	20	three-year	DATE
ftr-349	686	1	u.s.	GPE
ftr-349	687	1	97	CARDINAL
ftr-349	688	1	johnson & johnson	ORG
ftr-349	688	2	2007	DATE
ftr-349	688	3	annual	DATE
ftr-349	688	4	56	CARDINAL
ftr-349	688	5	4b0f-9f54-7a24a	DATE
ftr-349	689	1	year end	DATE
ftr-349	689	2	2007	DATE
ftr-349	689	3	johnson & johnson’s	ORG
ftr-349	689	4	$24.2 billion	MONEY
ftr-349	690	1	98	CARDINAL
ftr-349	691	1	oecd	ORG
ftr-349	691	2	oecd	ORG
ftr-349	691	3	2009 58	DATE
ftr-349	691	4	oecd	ORG
ftr-349	691	5	2009	DATE
ftr-349	691	6	2006	DATE
ftr-349	691	7	28.1 percent	PERCENT
ftr-349	691	8	oecd	ORG
ftr-349	692	1	99	CARDINAL
ftr-349	693	1	harry grubert & rosanne altshuler	ORG
ftr-349	693	2	322–23	CARDINAL
ftr-349	693	3	univ	NORP
ftr-349	693	4	econ	ORG
ftr-349	694	1	2006-26	DATE
ftr-349	694	2	29 percent	PERCENT
ftr-349	694	3	2003	DATE
ftr-349	695	1	127-130	CARDINAL
ftr-349	695	2	2010	DATE
ftr-349	696	1	2001	DATE
ftr-349	696	2	741	CARDINAL
ftr-349	696	3	26.9	CARDINAL
ftr-349	697	1	many years	DATE
ftr-349	697	2	preferences.101	ORG
ftr-349	697	3	oecd	ORG
ftr-349	697	4	annual	DATE
ftr-349	697	5	1995	DATE
ftr-349	697	6	oecd	ORG
ftr-349	697	7	u.s.	GPE
ftr-349	697	8	20022006	DATE
ftr-349	697	9	16 percent	PERCENT
ftr-349	698	1	u.s.	GPE
ftr-349	699	1	1	CARDINAL
ftr-349	699	2	2004	DATE
ftr-349	699	3	2006	DATE
ftr-349	699	4	the most recent year	DATE
ftr-349	699	5	the internal revenue service statistics	ORG
ftr-349	700	1	100	CARDINAL
ftr-349	701	1	koninklijke philips electronics n.v.	ORG
ftr-349	701	2	2007	DATE
ftr-349	701	3	annual	DATE
ftr-349	701	4	6	CARDINAL
ftr-349	701	5	gaap financial statements &	ORG
ftr-349	701	6	42	CARDINAL
ftr-349	702	1	119	CARDINAL
ftr-349	702	2	u.s.	GPE
ftr-349	702	3	general electric company	ORG
ftr-349	703	1	101	CARDINAL
ftr-349	704	1	johannes becker & clemens	ORG
ftr-349	704	2	oxford	NORP
ftr-349	704	3	univ	NORP
ftr-349	707	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=863484	NORP
ftr-349	707	2	becker	PERSON
ftr-349	708	1	102	CARDINAL
ftr-349	709	1	oecd 2008	ORG
ftr-349	709	2	12	CARDINAL
ftr-349	714	1	742	CARDINAL
ftr-349	714	2	florida	GPE
ftr-349	716	1	11:9	CARDINAL
ftr-349	716	2	1	CARDINAL
ftr-349	716	3	2004	DATE
ftr-349	716	4	59,275,141,484	MONEY
ftr-349	716	5	42,039,808,030	MONEY
ftr-349	716	6	25,139,162,746	MONEY
ftr-349	716	7	67,012,282,063	MONEY
ftr-349	716	8	2006	DATE
ftr-349	716	9	u.s.	GPE
ftr-349	716	10	approximately $80 billion	MONEY
ftr-349	717	1	u.s.	GPE
ftr-349	718	1	multi-billion dollar	MONEY
ftr-349	718	2	u.s.	GPE
ftr-349	718	3	u.s.	GPE
ftr-349	719	1	irish	NORP
ftr-349	719	2	100 percent	PERCENT
ftr-349	719	3	german	NORP
ftr-349	719	4	second	ORDINAL
ftr-349	719	5	german	NORP
ftr-349	719	6	u.s.	GPE
ftr-349	719	7	german	NORP
ftr-349	719	8	irish	NORP
ftr-349	719	9	germany	GPE
ftr-349	720	1	german	NORP
ftr-349	720	2	irish	NORP
ftr-349	720	3	german	NORP
ftr-349	720	4	the internal revenue service	ORG
ftr-349	721	1	ireland	GPE
ftr-349	721	2	singapore	GPE
ftr-349	721	3	switzerland	GPE
ftr-349	721	4	bermuda	ORG
ftr-349	721	5	u.s.	GPE
ftr-349	721	6	u.s.	GPE
ftr-349	721	7	103	CARDINAL
ftr-349	722	1	u.s.	GPE
ftr-349	722	2	sept. 27, 2010	DATE
ftr-349	723	1	104	ORG
ftr-349	724	1	71	CARDINAL
ftr-349	724	2	ireland	GPE
ftr-349	724	3	luxembourg	GPE
ftr-349	724	4	bermuda	GPE
ftr-349	724	5	switzerland	GPE
ftr-349	725	1	martin sullivan	PERSON
ftr-349	725	2	120	CARDINAL
ftr-349	725	3	724	CARDINAL
ftr-349	725	4	august 25, 2008	DATE
ftr-349	725	5	martin sullivan	PERSON
ftr-349	725	6	u.s. 2001	GPE
ftr-349	725	7	743	CARDINAL
ftr-349	725	8	u.s.	GPE
ftr-349	725	9	2002-06	DATE
ftr-349	726	1	harry grubert	PERSON
ftr-349	726	2	u.s.	GPE
ftr-349	726	3	1996	DATE
ftr-349	726	4	u.s.	GPE
ftr-349	726	5	37.1 percent	PERCENT
ftr-349	726	6	2004	DATE
ftr-349	726	7	51.1	CARDINAL
ftr-349	727	1	grubert	PERSON
ftr-349	727	2	about 2	CARDINAL
ftr-349	727	3	5.4	CARDINAL
ftr-349	727	4	1996 to 2004	DATE
ftr-349	727	5	mid-2011	DATE
ftr-349	727	6	u.s.	GPE
ftr-349	727	7	about $1.4 trillion	MONEY
ftr-349	727	8	$312 billion	MONEY
ftr-349	727	9	one-year	DATE
ftr-349	727	10	section 965	LAW
ftr-349	727	11	1996	DATE
ftr-349	727	12	one	CARDINAL
ftr-349	727	13	the united states	GPE
ftr-349	727	14	march 10, 2008	DATE
ftr-349	727	15	martin sullivan	PERSON
ftr-349	727	16	44	CARDINAL
ftr-349	727	17	int’l 841	PRODUCT
ftr-349	727	18	dec. 11, 2006	DATE
ftr-349	727	19	30 percent	PERCENT
ftr-349	727	20	u.s.	GPE
ftr-349	727	21	altshuler & grubert	ORG
ftr-349	727	22	three	CARDINAL
ftr-349	727	23	69	CARDINAL
ftr-349	727	24	170	CARDINAL
ftr-349	727	25	182	CARDINAL
ftr-349	727	26	1997 to 2002	DATE
ftr-349	727	27	almost 100 percent	PERCENT
ftr-349	727	28	u.s.	GPE
ftr-349	727	29	seven	CARDINAL
ftr-349	727	30	bermuda	ORG
ftr-349	727	31	cayman islands	GPE
ftr-349	727	32	ireland	GPE
ftr-349	727	33	singapore	GPE
ftr-349	727	34	netherlands	GPE
ftr-349	727	35	luxembourg	GPE
ftr-349	727	36	switzerland	GPE
ftr-349	727	37	roughly 40 percent	PERCENT
ftr-349	728	1	105	CARDINAL
ftr-349	728	2	grubert	PERSON
ftr-349	728	3	90	CARDINAL
ftr-349	728	4	10	CARDINAL
ftr-349	728	5	12	DATE
ftr-349	728	6	106	CARDINAL
ftr-349	729	1	107	CARDINAL
ftr-349	730	1	19-20	CARDINAL
ftr-349	731	1	the united states	GPE
ftr-349	732	1	108	CARDINAL
ftr-349	733	1	j.p. morgan & co.	ORG
ftr-349	733	2	north american	NORP
ftr-349	733	3	u.s.	GPE
ftr-349	733	4	june 27, 2011	DATE
ftr-349	734	1	744	CARDINAL
ftr-349	734	2	florida	GPE
ftr-349	735	1	11:9	CARDINAL
ftr-349	735	2	u.s.	GPE
ftr-349	735	3	each year	DATE
ftr-349	735	4	17.4 percent	PERCENT
ftr-349	735	5	31.4	CARDINAL
ftr-349	735	6	2	CARDINAL
ftr-349	735	7	u.s.	GPE
ftr-349	736	1	u.s.	GPE
ftr-349	737	1	u.s.	GPE
ftr-349	738	1	u.s.	GPE
ftr-349	738	2	u.s.	GPE
ftr-349	738	3	35 percent	PERCENT
ftr-349	739	1	u.s.	GPE
ftr-349	741	1	109	CARDINAL
ftr-349	742	1	grubert	PERSON
ftr-349	742	2	9	CARDINAL
ftr-349	742	3	2	CARDINAL
ftr-349	742	4	110	CARDINAL
ftr-349	743	1	john r. graham	PERSON
ftr-349	743	2	michelle hanlon & terry shevlin	PERSON
ftr-349	743	3	j. acct.	PERSON
ftr-349	745	1	2011	DATE
ftr-349	746	1	hereinafter braham	PERSON
ftr-349	746	2	hanlon & shevlin	ORG
ftr-349	748	1	a year	DATE
ftr-349	749	1	the year	DATE
ftr-349	749	2	prior years	DATE
ftr-349	749	3	the current year	DATE
ftr-349	750	1	the year	DATE
ftr-349	751	1	111	CARDINAL
ftr-349	752	1	2001	DATE
ftr-349	752	2	745	CARDINAL
ftr-349	753	1	u.s.	GPE
ftr-349	753	2	u.s.	GPE
ftr-349	757	1	two	CARDINAL
ftr-349	758	1	one	CARDINAL
ftr-349	758	2	krull	PERSON
ftr-349	758	3	robinson	PERSON
ftr-349	759	1	graham	PERSON
ftr-349	759	2	hanlon	ORG
ftr-349	759	3	shevlin	PERSON
ftr-349	759	4	u.s.	GPE
ftr-349	761	1	u.s.	GPE
ftr-349	762	1	u.s.	GPE
ftr-349	762	2	earnings.115	GPE
ftr-349	762	3	recent 112	DATE
ftr-349	764	1	113	CARDINAL
ftr-349	764	2	jennifer l. blouin	PERSON
ftr-349	764	3	linda k. krull & leslie a. robinson	PERSON
ftr-349	764	4	u.s.	GPE
ftr-349	765	1	6	CARDINAL
ftr-349	766	1	2009-68	DATE
ftr-349	766	2	http://ssrn.com/abstract=1468135	GPE
ftr-349	768	1	114	CARDINAL
ftr-349	769	1	graham	PERSON
ftr-349	769	2	hanlon & shevlin	ORG
ftr-349	769	3	110	CARDINAL
ftr-349	769	4	3	CARDINAL
ftr-349	769	5	115	CARDINAL
ftr-349	770	1	mark bauman & ken shaw	ORG
ftr-349	770	2	30	CARDINAL
ftr-349	770	3	j. am	PERSON
ftr-349	772	1	assoc	ORG
ftr-349	773	1	53 (2008	DATE
ftr-349	773	2	746	CARDINAL
ftr-349	773	3	florida	GPE
ftr-349	774	1	11:9	CARDINAL
ftr-349	775	1	thirty	CARDINAL
ftr-349	775	2	2010	DATE
ftr-349	775	3	only three	CARDINAL
ftr-349	775	4	2007	DATE
ftr-349	775	5	u.s.	GPE
ftr-349	776	1	2007	DATE
ftr-349	776	2	the last year	DATE
ftr-349	776	3	u.s.	GPE
ftr-349	776	4	general electric company	ORG
ftr-349	776	5	ge	ORG
ftr-349	776	6	15.1	CARDINAL
ftr-349	776	7	ge	ORG
ftr-349	776	8	the year	DATE
ftr-349	776	9	15.1 percent	PERCENT
ftr-349	776	10	u.s.	GPE
ftr-349	777	1	u.s.	GPE
ftr-349	777	2	15.2	CARDINAL
ftr-349	777	3	35 percent	PERCENT
ftr-349	777	4	15.1	CARDINAL
ftr-349	777	5	netherlands	GPE
ftr-349	777	6	u.s.	GPE
ftr-349	778	1	2007	DATE
ftr-349	778	2	26.9 percent	PERCENT
ftr-349	778	3	the year	DATE
ftr-349	778	4	13.9 percent	PERCENT
ftr-349	778	5	u.s.	GPE
ftr-349	778	6	11.1 percent	PERCENT
ftr-349	779	1	julie h. collins	PERSON
ftr-349	779	2	john r.m.	PERSON
ftr-349	779	3	douglas a. shackelford	PERSON
ftr-349	779	4	143–172	CARDINAL
ftr-349	779	5	james r. hines	PERSON
ftr-349	779	6	jr.	PERSON
ftr-349	780	1	ed	PERSON
ftr-349	781	1	bryant-kutcher	PERSON
ftr-349	781	2	eiler	PERSON
ftr-349	781	3	guenther	PERSON
ftr-349	782	1	lisa bryant-kutcher	PERSON
ftr-349	782	2	lisa eiler & david a. guenther	PERSON
ftr-349	782	3	61	CARDINAL
ftr-349	782	4	nat’l	NORP
ftr-349	782	5	699	CARDINAL
ftr-349	782	6	701	CARDINAL
ftr-349	782	7	2008	DATE
ftr-349	783	1	at least one	CARDINAL
ftr-349	784	1	dan dhaliwal &	PERSON
ftr-349	784	2	linda krull	PERSON
ftr-349	784	3	2006	DATE
ftr-349	784	4	aug. 18, 2011	DATE
ftr-349	785	1	shackelford model	ORG
ftr-349	786	1	116	CARDINAL
ftr-349	787	1	2	CARDINAL
ftr-349	788	1	117	CARDINAL
ftr-349	789	1	ge	ORG
ftr-349	789	2	2009	DATE
ftr-349	789	3	93	CARDINAL
ftr-349	789	4	2007	DATE
ftr-349	789	5	2009	DATE
ftr-349	790	1	118	CARDINAL
ftr-349	791	1	d.	NORP
ftr-349	791	2	2001	DATE
ftr-349	791	3	747	PRODUCT
ftr-349	791	4	26.9 percent	PERCENT
ftr-349	791	5	13.9	CARDINAL
ftr-349	791	6	11.1 percent	PERCENT
ftr-349	792	1	u.s.	GPE
ftr-349	793	1	2	CARDINAL
ftr-349	793	2	the fiscal year 2007	DATE
ftr-349	793	3	2010	DATE
ftr-349	794	1	2007	DATE
ftr-349	794	2	the last year	DATE
ftr-349	796	1	3	CARDINAL
ftr-349	796	2	second	ORDINAL
ftr-349	797	1	3	CARDINAL
ftr-349	798	1	u.s.	GPE
ftr-349	799	1	3	CARDINAL
ftr-349	799	2	u.s.	GPE
ftr-349	799	3	3	CARDINAL
ftr-349	799	4	119	CARDINAL
ftr-349	800	1	2007	DATE
ftr-349	800	2	annual	DATE
ftr-349	800	3	155	CARDINAL
ftr-349	800	4	219	DATE
ftr-349	800	5	koninklijke_philips_electronics_n.v./2007	ORG
ftr-349	801	1	120	CARDINAL
ftr-349	802	1	one year’s	DATE
ftr-349	802	2	two	CARDINAL
ftr-349	802	3	u.s.	GPE
ftr-349	803	1	121	CARDINAL
ftr-349	804	1	3	CARDINAL
ftr-349	804	2	3	CARDINAL
ftr-349	804	3	748	CARDINAL
ftr-349	804	4	florida	GPE
ftr-349	805	1	11:9	CARDINAL
ftr-349	805	2	4	CARDINAL
ftr-349	805	3	the end of 2007	DATE
ftr-349	806	1	5	CARDINAL
ftr-349	806	2	u.s.	GPE
ftr-349	807	1	first	ORDINAL
ftr-349	807	2	current year	DATE
ftr-349	807	3	2	CARDINAL
ftr-349	808	1	24	CARDINAL
ftr-349	808	2	2	CARDINAL
ftr-349	809	1	the end of 2006	DATE
ftr-349	809	2	2007	DATE
ftr-349	811	1	16 percent	PERCENT
ftr-349	811	2	2006	DATE
ftr-349	812	1	u.s.	GPE
ftr-349	812	2	35 percent	PERCENT
ftr-349	812	3	16 percent	PERCENT
ftr-349	812	4	current year	DATE
ftr-349	813	1	24	CARDINAL
ftr-349	813	2	3	CARDINAL
ftr-349	813	3	7.8 percent	PERCENT
ftr-349	814	1	7.5 percent	PERCENT
ftr-349	815	1	3	CARDINAL
ftr-349	816	1	2001	DATE
ftr-349	816	2	749	CARDINAL
ftr-349	816	3	2	CARDINAL
ftr-349	816	4	2010	CARDINAL
ftr-349	816	5	fiscal years ending in	DATE
ftr-349	816	6	2007	DATE
ftr-349	816	7	1	CARDINAL
ftr-349	816	8	2	CARDINAL
ftr-349	816	9	3	CARDINAL
ftr-349	816	10	4	CARDINAL
ftr-349	816	11	5	CARDINAL
ftr-349	816	12	etr (%	PERCENT
ftr-349	816	13	billions of dollars	MONEY
ftr-349	816	14	billions	CARDINAL
ftr-349	816	15	3	CARDINAL
ftr-349	816	16	32.1	CARDINAL
ftr-349	816	17	2.8	CARDINAL
ftr-349	816	18	5.7	MONEY
ftr-349	816	19	34.6	CARDINAL
ftr-349	816	20	3.7	CARDINAL
ftr-349	816	21	8.8	MONEY
ftr-349	816	22	american	NORP
ftr-349	816	23	27.3	CARDINAL
ftr-349	816	24	5.1) $4.9 $1.1	MONEY
ftr-349	816	25	at&t	ORG
ftr-349	816	26	34.4	CARDINAL
ftr-349	816	27	0.0	CARDINAL
ftr-349	816	28	2.3	CARDINAL
ftr-349	816	29	$5.8 $	MONEY
ftr-349	816	30	0.9	MONEY
ftr-349	816	31	boeing	ORG
ftr-349	816	32	33.7	CARDINAL
ftr-349	816	33	30.0	CARDINAL
ftr-349	816	34	4.7	CARDINAL
ftr-349	816	35	7	MONEY
ftr-349	816	36	41.9 8.3 $20.6	QUANTITY
ftr-349	816	37	22.5	CARDINAL
ftr-349	816	38	12.8	CARDINAL
ftr-349	816	39	16.3	MONEY
ftr-349	816	40	24.0	CARDINAL
ftr-349	816	41	10.8	CARDINAL
ftr-349	816	42	11.9	MONEY
ftr-349	816	43	disney 37.2	ORG
ftr-349	816	44	0.5	CARDINAL
ftr-349	816	45	dupont	ORG
ftr-349	816	46	20.0	CARDINAL
ftr-349	816	47	7.5	CARDINAL
ftr-349	816	48	9.6	MONEY
ftr-349	816	49	exxon	ORG
ftr-349	816	50	44.4 10.4 $56	MONEY
ftr-349	816	51	ge	ORG
ftr-349	816	52	15.5	CARDINAL
ftr-349	816	53	15.7	CARDINAL
ftr-349	816	54	62	MONEY
ftr-349	816	55	20.8	CARDINAL
ftr-349	816	56	13.2	CARDINAL
ftr-349	816	57	7.7	MONEY
ftr-349	816	58	38.1 0.0 $1.2	MONEY
ftr-349	816	59	ibm	ORG
ftr-349	816	60	28	CARDINAL
ftr-349	816	61	6.0	CARDINAL
ftr-349	816	62	18.8	MONEY
ftr-349	816	63	intel	ORG
ftr-349	816	64	23.9	CARDINAL
ftr-349	816	65	4.7	CARDINAL
ftr-349	816	66	6.3	MONEY
ftr-349	816	67	johnson & johnson 20.4 (	ORG
ftr-349	816	68	18.0	CARDINAL
ftr-349	816	69	24.2	MONEY
ftr-349	816	70	jpmorgan	ORG
ftr-349	816	71	32.6	CARDINAL
ftr-349	816	72	1.1	CARDINAL
ftr-349	816	73	3.6	MONEY
ftr-349	816	74	30.5	CARDINAL
ftr-349	816	75	4.9	CARDINAL
ftr-349	816	76	3.9	MONEY
ftr-349	816	77	mcdonald	ORG
ftr-349	816	78	34.6	CARDINAL
ftr-349	816	79	7.5	CARDINAL
ftr-349	816	80	6.7	MONEY
ftr-349	816	81	122	CARDINAL
ftr-349	817	1	2007	DATE
ftr-349	819	1	u.s.	GPE
ftr-349	819	2	50 percent	PERCENT
ftr-349	819	3	6	CARDINAL
ftr-349	819	4	some 12	CARDINAL
ftr-349	819	5	u.s.	GPE
ftr-349	820	1	750	CARDINAL
ftr-349	820	2	florida	GPE
ftr-349	821	1	11:9	CARDINAL
ftr-349	821	2	2.8	CARDINAL
ftr-349	821	3	35.5	CARDINAL
ftr-349	821	4	17.2	MONEY
ftr-349	821	5	microsoft	ORG
ftr-349	821	6	30.0	CARDINAL
ftr-349	821	7	5.1) $6.1 $1.8	MONEY
ftr-349	821	8	11.0	CARDINAL
ftr-349	821	9	21.6	CARDINAL
ftr-349	821	10	60	MONEY
ftr-349	821	11	procter &	ORG
ftr-349	821	12	29.7	CARDINAL
ftr-349	821	13	4.3	CARDINAL
ftr-349	821	14	17	MONEY
ftr-349	821	15	26.0	CARDINAL
ftr-349	821	16	0.0	CARDINAL
ftr-349	821	17	0.4	MONEY
ftr-349	821	18	28.8	CARDINAL
ftr-349	821	19	5.2	CARDINAL
ftr-349	821	20	42.0 5.9 $0.9	MONEY
ftr-349	821	21	wal-mart 33.6 (	ORG
ftr-349	821	22	1.8	CARDINAL
ftr-349	821	23	8.7	MONEY
ftr-349	821	24	28.6	CARDINAL
ftr-349	821	25	5.9	CARDINAL
ftr-349	822	1	the united states	GPE
ftr-349	824	1	the united states	GPE
ftr-349	825	1	the companion article	ORG
ftr-349	825	2	two	CARDINAL
ftr-349	827	1	123	CARDINAL
ftr-349	828	1	wolfgang schön	PERSON
ftr-349	828	2	second	ORDINAL
ftr-349	828	3	1	CARDINAL
ftr-349	828	4	67	CARDINAL
ftr-349	828	5	68	DATE
ftr-349	828	6	2009	DATE
ftr-349	829	1	tim edgar	PERSON
ftr-349	829	2	jonathan farrar &	PERSON
ftr-349	829	3	amin mawani	PERSON
ftr-349	829	4	2001	DATE
ftr-349	829	5	751	CARDINAL
ftr-349	831	1	u.s.	GPE
ftr-349	831	2	u.s.	GPE
ftr-349	837	1	u.s.	GPE
ftr-349	837	2	56	CARDINAL
ftr-349	838	1	j. 803	PERSON
ftr-349	838	2	834–41	DATE
ftr-349	838	3	2008	DATE
ftr-349	838	4	michael j. graetz	PERSON
ftr-349	838	5	62	CARDINAL
ftr-349	839	1	int’l	NORP
ftr-349	839	2	486	CARDINAL
ftr-349	839	3	489	CARDINAL
ftr-349	839	4	2008	DATE
ftr-349	840	1	hugh j. ault & david p. bradford	ORG
ftr-349	840	2	u.s.	GPE
ftr-349	840	3	11	CARDINAL
ftr-349	840	4	assaf razin & joel slemrod	ORG
ftr-349	840	5	1990	DATE
ftr-349	842	1	u.s.	GPE
ftr-349	842	2	the united states	GPE
ftr-349	842	3	u.s.	GPE
ftr-349	842	4	u.s.	GPE
ftr-349	843	1	124	CARDINAL
ftr-349	844	1	vann	ORG
ftr-349	844	2	4	CARDINAL
ftr-349	844	3	291	CARDINAL
ftr-349	844	4	305	CARDINAL
ftr-349	844	5	43	DATE
ftr-349	844	6	2010	DATE
ftr-349	845	1	graetz	PERSON
ftr-349	845	2	123	CARDINAL
ftr-349	848	1	today	DATE
ftr-349	848	2	the european union	ORG
ftr-349	849	1	752	CARDINAL
ftr-349	849	2	florida	GPE
ftr-349	849	3	11:9	CARDINAL
ftr-349	849	4	u.s.	GPE
ftr-349	851	1	first	ORDINAL
ftr-349	852	1	google	ORG
ftr-349	852	2	german	NORP
ftr-349	852	3	german	NORP
ftr-349	852	4	google ireland	GPE
ftr-349	852	5	germany	GPE
ftr-349	853	1	germany	GPE
ftr-349	853	2	germany	GPE
ftr-349	854	1	first	ORDINAL
ftr-349	854	2	ireland	GPE
ftr-349	855	1	second	ORDINAL
ftr-349	855	2	first	ORDINAL
ftr-349	855	3	bermuda	ORG
ftr-349	855	4	irish	NORP
ftr-349	855	5	dutch	NORP
ftr-349	857	1	second	ORDINAL
ftr-349	857	2	third	ORDINAL
ftr-349	859	1	125	CARDINAL
ftr-349	860	1	michael devereux	PERSON
ftr-349	860	2	24	CARDINAL
ftr-349	860	3	oxford	NORP
ftr-349	860	4	698	CARDINAL
ftr-349	860	5	713	CARDINAL
ftr-349	860	6	2008	DATE
ftr-349	863	1	2001	DATE
ftr-349	863	2	753	CARDINAL
ftr-349	864	1	126	CARDINAL
ftr-349	865	1	today	DATE
ftr-349	868	1	127	CARDINAL
ftr-349	870	1	george zodrow	PERSON
ftr-349	870	2	63	CARDINAL
ftr-349	870	3	nat’l	NORP
ftr-349	870	4	865	CARDINAL
ftr-349	870	5	881	CARDINAL
ftr-349	870	6	2010	DATE
ftr-349	870	7	fadi shaheen	PERSON
ftr-349	870	8	27	CARDINAL
ftr-349	870	9	203	CARDINAL
ftr-349	870	10	211	CARDINAL
ftr-349	870	11	213–14	CARDINAL
ftr-349	870	12	2007	DATE
ftr-349	871	1	michael knoll	PERSON
ftr-349	873	1	l. school research paper	ORG
ftr-349	873	2	09-16	CARDINAL
ftr-349	873	3	may 2009	DATE
ftr-349	874	1	128	CARDINAL
ftr-349	876	1	today	DATE
ftr-349	878	1	first	ORDINAL
ftr-349	879	1	supra	PERSON
ftr-349	879	2	126	CARDINAL
ftr-349	880	1	today	DATE
ftr-349	880	2	754	CARDINAL
ftr-349	880	3	florida	GPE
ftr-349	881	1	11:9	CARDINAL
ftr-349	883	1	the united states	GPE
ftr-349	883	2	35 percent	PERCENT
ftr-349	883	3	sylvania	ORG
ftr-349	883	4	25 percent	PERCENT
ftr-349	883	5	freedonia	GPE
ftr-349	883	6	10 percent	PERCENT
ftr-349	886	1	5 percent	PERCENT
ftr-349	888	1	the united states	GPE
ftr-349	888	2	7.7 percent	PERCENT
ftr-349	888	3	6.67 percent	PERCENT
ftr-349	888	4	5.56 percent	PERCENT
ftr-349	889	1	u.s.	GPE
ftr-349	889	2	5 percent	PERCENT
ftr-349	889	3	6.67 percent	PERCENT
ftr-349	889	4	freedonia	GPE
ftr-349	890	1	6.67 percent	PERCENT
ftr-349	890	2	u.s.	GPE
ftr-349	890	3	6 percent	PERCENT
ftr-349	890	4	5 percent	PERCENT
ftr-349	891	1	1 percent	PERCENT
ftr-349	892	1	residence.129 u.s.	GPE
ftr-349	893	1	second	ORDINAL
ftr-349	893	2	100 percent	PERCENT
ftr-349	893	3	zero	CARDINAL
ftr-349	894	1	third	ORDINAL
ftr-349	896	1	fourth	ORDINAL
ftr-349	898	1	129	CARDINAL
ftr-349	899	1	u.s.	GPE
ftr-349	902	1	2001	DATE
ftr-349	902	2	755	CARDINAL
ftr-349	902	3	the united states	GPE
ftr-349	903	1	u.s.	GPE
ftr-349	904	1	the united states	GPE
ftr-349	905	1	the united states	GPE
ftr-349	907	1	u.s.	GPE
ftr-349	907	2	u.s.	GPE
ftr-349	907	3	u.s.	GPE
ftr-349	907	4	the united states	GPE
ftr-349	910	1	2011	DATE
ftr-349	911	1	130	CARDINAL
ftr-349	912	1	u.s.	GPE
ftr-349	913	1	u.s.	GPE
ftr-349	913	2	section 956	LAW
ftr-349	913	3	u.s.	GPE
ftr-349	914	1	u.s.	GPE
ftr-349	915	1	the united states	GPE
ftr-349	916	1	131	CARDINAL
ftr-349	917	1	james r. hines	PERSON
ftr-349	917	2	jr.	PERSON
ftr-349	917	3	62	CARDINAL
ftr-349	917	4	269	CARDINAL
ftr-349	917	5	280	DATE
ftr-349	917	6	2008-2009	DATE
ftr-349	919	1	132	CARDINAL
ftr-349	920	1	278	CARDINAL
ftr-349	920	2	first	ORDINAL
ftr-349	923	1	756	CARDINAL
ftr-349	923	2	florida	GPE
ftr-349	924	1	11:9	CARDINAL
ftr-349	924	2	united states	GPE
ftr-349	925	1	u.s.	GPE
ftr-349	925	2	u.s.	GPE
ftr-349	926	1	one	CARDINAL
ftr-349	926	2	the u.s. treasury department	ORG
ftr-349	926	3	the united states	GPE
ftr-349	927	1	u.s. dep’t	GPE
ftr-349	928	1	congress	ORG
ftr-349	928	2	u.s.	GPE
ftr-349	928	3	3	CARDINAL
ftr-349	932	1	stephen e. shay	PERSON
ftr-349	932	2	62	CARDINAL
ftr-349	932	3	317	CARDINAL
ftr-349	932	4	322	CARDINAL
ftr-349	932	5	2009	DATE
ftr-349	933	1	1998-2005	DATE
ftr-349	933	2	2008	DATE
ftr-349	936	1	3	CARDINAL
ftr-349	937	1	gao	PERSON
ftr-349	938	1	treasury	ORG
ftr-349	939	1	treasury	ORG
ftr-349	939	2	7	CARDINAL
ftr-349	939	3	u.s.	GPE
ftr-349	940	1	the treasury department	ORG
ftr-349	942	1	the united states	GPE
ftr-349	942	2	u.s.	GPE
ftr-349	943	1	harry grubert	PERSON
ftr-349	943	2	the united states	GPE
ftr-349	943	3	u.s.	GPE
ftr-349	944	1	ota	ORG
ftr-349	944	2	1, 2008	DATE
ftr-349	945	1	one	CARDINAL
ftr-349	945	2	grubert	PERSON
ftr-349	945	3	u.s.	GPE
ftr-349	946	1	6	DATE
ftr-349	946	2	grubert	PERSON
ftr-349	947	1	2001	DATE
ftr-349	947	2	757	CARDINAL
ftr-349	947	3	the united states	GPE
ftr-349	948	1	the united states	GPE
ftr-349	948	2	u.s.	GPE
ftr-349	948	3	the united states	GPE
ftr-349	949	1	the united states	GPE
ftr-349	949	2	u.s.	GPE
ftr-349	949	3	u.s.	GPE
ftr-349	950	1	u.s.	GPE
ftr-349	950	2	the united states	GPE
ftr-349	951	1	u.s.	GPE
ftr-349	952	1	the united states	GPE
ftr-349	954	1	u.s.	GPE
ftr-349	954	2	u.s.	GPE
ftr-349	955	1	u.s.	GPE
ftr-349	955	2	u.s.	GPE
ftr-349	955	3	u.s.	GPE
ftr-349	956	1	microsoft corporation’s	ORG
ftr-349	957	1	133	CARDINAL
ftr-349	958	1	mihir desai	PERSON
ftr-349	958	2	c. fritz foley	PERSON
ftr-349	958	3	james r. hines jr.	PERSON
ftr-349	958	4	u.s.	GPE
ftr-349	958	5	1	CARDINAL
ftr-349	960	1	j. econ	PERSON
ftr-349	961	1	181	CARDINAL
ftr-349	961	2	2009	DATE
ftr-349	961	3	10 percent	PERCENT
ftr-349	961	4	2.6 percent	PERCENT
ftr-349	962	1	134	CARDINAL
ftr-349	964	1	758	CARDINAL
ftr-349	964	2	florida	GPE
ftr-349	964	3	11:9	CARDINAL
ftr-349	964	4	u.s.	GPE
ftr-349	966	1	u.s.	GPE
ftr-349	968	1	annual	DATE
ftr-349	968	2	u.s.	GPE
ftr-349	968	3	u.s.	GPE
ftr-349	968	4	third	ORDINAL
ftr-349	970	1	the united states	GPE
ftr-349	970	2	u.s.	GPE
ftr-349	970	3	u.s.	GPE
ftr-349	971	1	u.s.	GPE
ftr-349	972	1	u.s.	GPE
ftr-349	972	2	the united states	GPE
ftr-349	972	3	today	DATE
ftr-349	972	4	135	CARDINAL
ftr-349	973	1	james r. hines	PERSON
ftr-349	973	2	jr.	PERSON
ftr-349	973	3	61	CARDINAL
ftr-349	973	4	463–64	CARDINAL
ftr-349	973	5	2008	DATE
ftr-349	973	6	u.s.	GPE
ftr-349	973	7	the united states	GPE
ftr-349	974	1	136	CARDINAL
ftr-349	975	1	japan	GPE
ftr-349	975	2	2001	DATE
ftr-349	975	3	759	CARDINAL
ftr-349	975	4	the united states	GPE
ftr-349	975	5	u.s.	GPE
ftr-349	975	6	u.s.	GPE
ftr-349	976	1	u.s.	GPE
ftr-349	977	1	annual	DATE
ftr-349	977	2	oecd	ORG
ftr-349	977	3	2010	DATE
ftr-349	977	4	30	CARDINAL
ftr-349	977	5	oecd	ORG
ftr-349	977	6	the united states	GPE
ftr-349	977	7	25.6 percent	PERCENT
ftr-349	978	1	three	CARDINAL
ftr-349	979	1	first	ORDINAL
ftr-349	979	2	u.s.	GPE
ftr-349	979	3	39.2 percent	PERCENT
ftr-349	980	1	u.s.	GPE
ftr-349	980	2	u.s.	GPE
ftr-349	980	3	u.s.	GPE
ftr-349	980	4	the united states.139	GPE
ftr-349	980	5	34.5 percent	PERCENT
ftr-349	980	6	april 1, 2011	DATE
ftr-349	981	1	march 2011	DATE
ftr-349	982	1	137	CARDINAL
ftr-349	984	1	two	CARDINAL
ftr-349	984	2	6	CARDINAL
ftr-349	984	3	j. indus	PERSON
ftr-349	985	1	competition &	ORG
ftr-349	985	2	137	CARDINAL
ftr-349	985	3	2006	DATE
ftr-349	985	4	michael knoll	PERSON
ftr-349	985	5	u.s.	GPE
ftr-349	985	6	63	CARDINAL
ftr-349	985	7	771	CARDINAL
ftr-349	985	8	2009	DATE
ftr-349	986	1	michael knoll	PERSON
ftr-349	987	1	u.s.	GPE
ftr-349	988	1	the united states	GPE
ftr-349	989	1	one	CARDINAL
ftr-349	990	1	138	CARDINAL
ftr-349	991	1	2010	DATE
ftr-349	991	2	oecd	ORG
ftr-349	991	3	ii.1	CARDINAL
ftr-349	991	4	34897_1942460_1_1_1_1,00.html#c_corporatecaptial	CARDINAL
ftr-349	992	1	139	CARDINAL
ftr-349	994	1	three	CARDINAL
ftr-349	994	2	idaho	GPE
ftr-349	994	3	montana	GPE
ftr-349	994	4	north dakota	GPE
ftr-349	994	5	the united states	GPE
ftr-349	995	1	760	CARDINAL
ftr-349	995	2	florida	GPE
ftr-349	996	1	11:9	CARDINAL
ftr-349	996	2	u.s.	GPE
ftr-349	996	3	35 percent	PERCENT
ftr-349	997	1	second	ORDINAL
ftr-349	997	2	oecd	ORG
ftr-349	998	1	2010	DATE
ftr-349	998	2	five	CARDINAL
ftr-349	998	3	oecd	ORG
ftr-349	998	4	the united states	GPE
ftr-349	998	5	roughly 32 percent	PERCENT
ftr-349	998	6	six	CARDINAL
ftr-349	998	7	28	CARDINAL
ftr-349	998	8	19	CARDINAL
ftr-349	998	9	u.s.	GPE
ftr-349	999	1	oecd	ORG
ftr-349	999	2	non-oecd	ORG
ftr-349	999	3	the “brics”	ORG
ftr-349	999	4	brazil	GPE
ftr-349	999	5	russia	GPE
ftr-349	999	6	india	GPE
ftr-349	999	7	china	GPE
ftr-349	1001	1	2010	DATE
ftr-349	1001	2	28.25	CARDINAL
ftr-349	1001	3	35 percent	PERCENT
ftr-349	1002	1	section ii	LAW
ftr-349	1002	2	u.s.	GPE
ftr-349	1002	3	today	DATE
ftr-349	1003	1	u.s.	GPE
ftr-349	1004	1	u.s.	GPE
ftr-349	1004	2	u.s.	GPE
ftr-349	1005	1	u.s.	GPE
ftr-349	1005	2	the gaap financial accounting	ORG
ftr-349	1005	3	three	CARDINAL
ftr-349	1005	4	california	GPE
ftr-349	1005	5	utah	GPE
ftr-349	1005	6	west virginia	GPE
ftr-349	1006	1	140	CARDINAL
ftr-349	1007	1	127	CARDINAL
ftr-349	1008	1	five	CARDINAL
ftr-349	1008	2	japan	GPE
ftr-349	1008	3	germany	GPE
ftr-349	1008	4	the united kingdom	GPE
ftr-349	1008	5	france	GPE
ftr-349	1008	6	italy	GPE
ftr-349	1009	1	six	CARDINAL
ftr-349	1009	2	canada	GPE
ftr-349	1009	3	spain	GPE
ftr-349	1009	4	korea	GPE
ftr-349	1009	5	mexico	GPE
ftr-349	1009	6	australia	GPE
ftr-349	1009	7	netherlands	GPE
ftr-349	1010	1	christopher heady	PERSON
ftr-349	1010	2	melbourne institute	ORG
ftr-349	1010	3	australia	GPE
ftr-349	1010	4	8	CARDINAL
ftr-349	1010	5	http://taxreview.treasury.gov.au/content/content.aspx?doc=html/conference_report.h	PERSON
ftr-349	1010	6	141	CARDINAL
ftr-349	1011	1	kpmg	GPE
ftr-349	1011	2	2010	DATE
ftr-349	1011	3	kpmg%27scorporateandindirecttaxratesurvey2010.aspx	PERSON
ftr-349	1012	1	oecd	ORG
ftr-349	1013	1	2001	DATE
ftr-349	1013	2	761	CARDINAL
ftr-349	1013	3	u.s.	GPE
ftr-349	1013	4	grubert	PERSON
ftr-349	1013	5	several hundred	CARDINAL
ftr-349	1013	6	u.s.	GPE
ftr-349	1013	7	treasury	ORG
ftr-349	1013	8	1996 to 2004	DATE
ftr-349	1013	9	u.s.	GPE
ftr-349	1013	10	u.s.	GPE
ftr-349	1014	1	u.s.	GPE
ftr-349	1016	1	u.s.	GPE
ftr-349	1016	2	u.s.	GPE
ftr-349	1017	1	u.s.	GPE
ftr-349	1017	2	u.s.	GPE
ftr-349	1018	1	u.s.	GPE
ftr-349	1019	1	u.s.	GPE
ftr-349	1020	1	u.s.	GPE
ftr-349	1021	1	u.s.	GPE
ftr-349	1021	2	general electric company’s	ORG
ftr-349	1021	3	142	CARDINAL
ftr-349	1022	1	30 years	DATE
ftr-349	1023	1	j. clifton fleming jr.	PERSON
ftr-349	1023	2	robert j. peroni &	PERSON
ftr-349	1023	3	stephen e. shay	PERSON
ftr-349	1024	1	59	CARDINAL
ftr-349	1024	2	emory l. j. 79	PERSON
ftr-349	1024	3	2009	DATE
ftr-349	1025	1	143	CARDINAL
ftr-349	1026	1	grubert	PERSON
ftr-349	1026	2	9	CARDINAL
ftr-349	1026	3	19	CARDINAL
ftr-349	1026	4	144	CARDINAL
ftr-349	1027	1	762	CARDINAL
ftr-349	1027	2	florida	GPE
ftr-349	1029	1	11:9	CARDINAL
ftr-349	1029	2	u.s.	GPE
ftr-349	1031	1	u.s.	GPE
ftr-349	1031	2	the last several years	DATE
ftr-349	1031	3	dozens	CARDINAL
ftr-349	1031	4	the united states	GPE
ftr-349	1032	1	u.s.	GPE
ftr-349	1033	1	roughly $1.4 trillion	MONEY
ftr-349	1033	2	the united states	GPE
ftr-349	1035	1	u.s.	GPE
ftr-349	1035	2	multibillion dollar	MONEY
ftr-349	1035	3	the united states	GPE
ftr-349	1036	1	u.s.	GPE
ftr-349	1036	2	145	CARDINAL
ftr-349	1037	1	112–13	DATE
ftr-349	1037	2	146	CARDINAL
ftr-349	1038	1	u.s.	GPE
ftr-349	1038	2	some $312 billion	MONEY
ftr-349	1038	3	one-year	DATE
ftr-349	1038	4	section 965	LAW
ftr-349	1039	1	2001	DATE
ftr-349	1039	2	763	CARDINAL
ftr-349	1039	3	u.s.	GPE
ftr-349	1039	4	u.s.	GPE
ftr-349	1040	1	the united states	GPE
ftr-349	1040	2	the united states	GPE
ftr-349	1042	1	u.s.	GPE
ftr-349	1042	2	the united states	GPE
ftr-349	1042	3	cisco systems	ORG
ftr-349	1042	4	cisco	GPE
ftr-349	1042	5	$30 billion	MONEY
ftr-349	1042	6	$38 billion	MONEY
ftr-349	1042	7	u.s.	GPE
ftr-349	1043	1	ebay	ORG
ftr-349	1043	2	70 percent	PERCENT
ftr-349	1043	3	us	GPE
ftr-349	1043	4	europe	LOC
ftr-349	1044	1	”148	GPE
ftr-349	1044	2	the united states	GPE
ftr-349	1044	3	ireland	GPE
ftr-349	1045	1	ireland	GPE
ftr-349	1046	1	one	CARDINAL
ftr-349	1046	2	u.s.	GPE
ftr-349	1046	3	u.s.	GPE
ftr-349	1046	4	the united states	GPE
ftr-349	1048	1	u.s.	GPE
ftr-349	1048	2	u.s.	GPE
ftr-349	1048	3	u.s.	GPE
ftr-349	1048	4	u.s.	GPE
ftr-349	1048	5	u.s.	GPE
ftr-349	1048	6	u.s.	GPE
ftr-349	1048	7	u.s.	GPE
ftr-349	1048	8	147	CARDINAL
ftr-349	1049	1	serena saito	PERSON
ftr-349	1049	2	bloomberg businessweek	ORG
ftr-349	1049	3	sept. 2, 2010	DATE
ftr-349	1049	4	http://www.businessweek.com/magazine/content/	PERSON
ftr-349	1049	5	148	CARDINAL
ftr-349	1050	1	richard waters	PERSON
ftr-349	1050	2	february 7, 2011	DATE
ftr-349	1050	3	15	CARDINAL
ftr-349	1050	4	149	CARDINAL
ftr-349	1051	1	u.s.	GPE
ftr-349	1052	1	956	CARDINAL
ftr-349	1052	2	u.s.	GPE
ftr-349	1055	1	764	CARDINAL
ftr-349	1055	2	florida	GPE
ftr-349	1056	1	11:9	CARDINAL
ftr-349	1057	1	u.s.	GPE
ftr-349	1057	2	u.s.	GPE
ftr-349	1058	1	one	CARDINAL
ftr-349	1058	2	u.s.	GPE
ftr-349	1058	3	u.s.	GPE
ftr-349	1058	4	the united states	GPE
ftr-349	1059	1	u.s.	GPE
ftr-349	1059	2	u.s.	GPE
ftr-349	1059	3	u.s.	GPE
ftr-349	1059	4	u.s.	GPE
ftr-349	1059	5	the united states	GPE
ftr-349	1060	1	150	CARDINAL
ftr-349	1061	1	mihir a. desai & james r. hines	PERSON
ftr-349	1061	2	jr.	PERSON
ftr-349	1061	3	57	CARDINAL
ftr-349	1061	4	2004	DATE
ftr-349	1061	5	desai	PERSON
ftr-349	1061	6	$10 billion	MONEY
ftr-349	1062	1	harry grubert	PERSON
ftr-349	1062	2	desai	PERSON
ftr-349	1062	3	58 nat’l	DATE
ftr-349	1063	1	j. 263	PERSON
ftr-349	1063	2	desai	PERSON
ftr-349	1063	3	mihir a. desai & james r. hines	PERSON
ftr-349	1063	4	jr.	PERSON
ftr-349	1063	5	grubert	PERSON
ftr-349	1063	6	58 nat’l	PERCENT
ftr-349	1064	1	2005	DATE
ftr-349	1064	2	harry grubert	PERSON
ftr-349	1064	3	mnc	ORG
ftr-349	1064	4	oxford	NORP
ftr-349	1064	5	univ	NORP
ftr-349	1066	1	09/27	CARDINAL
ftr-349	1068	1	151	CARDINAL
ftr-349	1070	1	lisa bryant-kutcher	PERSON
ftr-349	1070	2	lisa eiler & david a. guenther	PERSON
ftr-349	1070	3	56	CARDINAL
ftr-349	1070	4	nat’l	NORP
ftr-349	1070	5	only seven percent	PERCENT
ftr-349	1070	6	u.s.	GPE
ftr-349	1070	7	the united states	GPE
ftr-349	1070	8	u.s.	GPE
ftr-349	1071	1	152	CARDINAL
ftr-349	1072	1	hewlett-packard	ORG
ftr-349	1072	2	microsoft	ORG
ftr-349	1073	1	2001	DATE
ftr-349	1073	2	765	CARDINAL
ftr-349	1073	3	u.s.	GPE
ftr-349	1073	4	the united states	GPE
ftr-349	1074	1	2004	DATE
ftr-349	1074	2	congress	ORG
ftr-349	1074	3	one-year	DATE
ftr-349	1075	1	u.s.	GPE
ftr-349	1075	2	$312 billion	MONEY
ftr-349	1075	3	about $50 billion	MONEY
ftr-349	1075	4	2005	DATE
ftr-349	1075	5	fiscal years	DATE
ftr-349	1075	6	2004	DATE
ftr-349	1075	7	2006	DATE
ftr-349	1076	1	u.s.	GPE
ftr-349	1076	2	the united states	GPE
ftr-349	1076	3	153	CARDINAL
ftr-349	1077	1	microsoft corporation	ORG
ftr-349	1077	2	$29.5 billion	MONEY
ftr-349	1077	3	june 30, 2010	DATE
ftr-349	1077	4	fiscal year	DATE
ftr-349	1078	1	fiscal year 2011	DATE
ftr-349	1078	2	quarter	DATE
ftr-349	1078	3	december 31, 2010	DATE
ftr-349	1078	4	microsoft	ORG
ftr-349	1078	5	$41.2 billion	MONEY
ftr-349	1080	1	february 2011	DATE
ftr-349	1080	2	microsoft	ORG
ftr-349	1080	3	$2.25 billion	MONEY
ftr-349	1080	4	$1 billion	MONEY
ftr-349	1080	5	5.30 percent	PERCENT
ftr-349	1080	6	30 years	DATE
ftr-349	1080	7	$500 million	MONEY
ftr-349	1080	8	4.00 percent	PERCENT
ftr-349	1080	9	10 years	DATE
ftr-349	1081	1	154	CARDINAL
ftr-349	1082	1	edward d. kleinbard & patrick driessen	ORG
ftr-349	1082	2	120	CARDINAL
ftr-349	1082	3	1191	DATE
ftr-349	1082	4	sept. 22, 2008	DATE
ftr-349	1083	1	155	CARDINAL
ftr-349	1083	2	dhammika dharmapala	PERSON
ftr-349	1083	3	c. fritz foley &	ORG
ftr-349	1083	4	j. forbes	PERSON
ftr-349	1083	5	15023	DATE
ftr-349	1083	6	2009	DATE
ftr-349	1083	7	r.& d.	ORG
ftr-349	1083	8	floyd norris	PERSON
ftr-349	1083	9	n.y.	GPE
ftr-349	1083	10	june 4, 2009	DATE
ftr-349	1084	1	congress	ORG
ftr-349	1084	2	charles i. kingson	PERSON
ftr-349	1084	3	american	NORP
ftr-349	1084	4	58	CARDINAL
ftr-349	1084	5	327	CARDINAL
ftr-349	1084	6	388–91	DATE
ftr-349	1084	7	2005	DATE
ftr-349	1085	1	dell	ORG
ftr-349	1085	2	the holiday	DATE
ftr-349	1085	3	$4 billion	MONEY
ftr-349	1085	4	$100 million	MONEY
ftr-349	1085	5	$2 billion	MONEY
ftr-349	1086	1	2004	DATE
ftr-349	1087	1	766	CARDINAL
ftr-349	1087	2	florida	GPE
ftr-349	1089	1	11:9	CARDINAL
ftr-349	1089	2	u.s.	GPE
ftr-349	1090	1	the united states	GPE
ftr-349	1090	2	u.s.	GPE
ftr-349	1090	3	first	ORDINAL
ftr-349	1093	1	the united states	GPE
ftr-349	1094	1	u.s.	GPE
ftr-349	1097	1	u.s.	GPE
ftr-349	1097	2	u.s.	GPE
ftr-349	1098	1	156	CARDINAL
ftr-349	1098	2	c. fritz foley	PERSON
ftr-349	1098	3	jay c. hartzell	PERSON
ftr-349	1098	4	sheridan titman & garry twite	ORG
ftr-349	1099	1	86	CARDINAL
ftr-349	1099	2	j. of fin	WORK_OF_ART
ftr-349	1100	1	579	CARDINAL
ftr-349	1100	2	2007	DATE
ftr-349	1100	3	u.s.	GPE
ftr-349	1100	4	u.s.	GPE
ftr-349	1101	1	157	CARDINAL
ftr-349	1102	1	117–22	DATE
ftr-349	1103	1	lisa bryant-kutcher	PERSON
ftr-349	1103	2	lisa eiler & david a. guenther	PERSON
ftr-349	1103	3	56	CARDINAL
ftr-349	1103	4	nat’l	NORP
ftr-349	1103	5	699	CARDINAL
ftr-349	1103	6	702–03	DATE
ftr-349	1103	7	u.s.	GPE
ftr-349	1103	8	u.s.	GPE
ftr-349	1104	1	2001	DATE
ftr-349	1104	2	767	CARDINAL
ftr-349	1104	3	us	GPE
ftr-349	1104	4	u.s.	GPE
ftr-349	1104	5	u.s.	GPE
ftr-349	1105	1	u.s.	GPE
ftr-349	1107	1	inefficient financial structures	ORG
ftr-349	1107	2	u.s.	GPE
ftr-349	1108	1	u.s.	GPE
ftr-349	1108	2	2004	DATE
ftr-349	1108	3	one-year	DATE
ftr-349	1109	1	u.s.	GPE
ftr-349	1109	2	three	CARDINAL
ftr-349	1110	1	first	ORDINAL
ftr-349	1110	2	u.s.	GPE
ftr-349	1110	3	u.s.	GPE
ftr-349	1110	4	u.s.	GPE
ftr-349	1111	1	161	CARDINAL
ftr-349	1112	1	u.s.	GPE
ftr-349	1112	2	u.s.	GPE
ftr-349	1113	1	u.s.	GPE
ftr-349	1113	2	u.s.	GPE
ftr-349	1113	3	the united states	GPE
ftr-349	1115	1	second	ORDINAL
ftr-349	1115	2	the [u.s.	WORK_OF_ART
ftr-349	1115	3	u.s.	GPE
ftr-349	1117	1	158	CARDINAL
ftr-349	1118	1	33	CARDINAL
ftr-349	1118	2	82	CARDINAL
ftr-349	1119	1	u.s.	GPE
ftr-349	1119	2	over $1 trillion	MONEY
ftr-349	1121	1	159	CARDINAL
ftr-349	1122	1	86	DATE
ftr-349	1124	1	160	CARDINAL
ftr-349	1125	1	82–94	CARDINAL
ftr-349	1126	1	161	CARDINAL
ftr-349	1127	1	86	DATE
ftr-349	1128	1	162	CARDINAL
ftr-349	1129	1	768	CARDINAL
ftr-349	1129	2	florida	GPE
ftr-349	1131	1	11:9	CARDINAL
ftr-349	1131	2	second	ORDINAL
ftr-349	1131	3	first	ORDINAL
ftr-349	1132	1	third	ORDINAL
ftr-349	1132	2	u.s.	GPE
ftr-349	1135	1	u.s.	GPE
ftr-349	1136	1	u.s.	GPE
ftr-349	1138	1	f.	PERSON
ftr-349	1138	2	u.s.	GPE
ftr-349	1138	3	one	CARDINAL
ftr-349	1139	1	u.s.	GPE
ftr-349	1139	2	the united states	GPE
ftr-349	1140	1	the united states	GPE
ftr-349	1141	1	u.s.	GPE
ftr-349	1141	2	first	ORDINAL
ftr-349	1141	3	the united states	GPE
ftr-349	1141	4	second	ORDINAL
ftr-349	1141	5	third	ORDINAL
ftr-349	1141	6	163	CARDINAL
ftr-349	1142	1	d.	NORP
ftr-349	1142	2	u.s.	GPE
ftr-349	1142	3	u.s.	GPE
ftr-349	1143	1	769	CARDINAL
ftr-349	1143	2	fourth	ORDINAL
ftr-349	1145	1	u.s.	GPE
ftr-349	1145	2	the united states	GPE
ftr-349	1146	1	first	ORDINAL
ftr-349	1156	1	u.s.	GPE
ftr-349	1157	1	u.s.	GPE
ftr-349	1159	1	u.s.	GPE
ftr-349	1159	2	u.s.	GPE
ftr-349	1159	3	the united states	GPE
ftr-349	1160	1	u.s.	GPE
ftr-349	1160	2	770	CARDINAL
ftr-349	1161	1	florida	GPE
ftr-349	1163	1	11:9	CARDINAL
ftr-349	1163	2	the united states	GPE
ftr-349	1164	1	the united states	GPE
ftr-349	1164	2	u.s.	GPE
ftr-349	1165	1	u.s.	GPE
ftr-349	1165	2	u.s.	GPE
ftr-349	1166	1	the united states	GPE
ftr-349	1167	1	american	NORP
ftr-349	1170	1	today	DATE
ftr-349	1171	1	one	CARDINAL
ftr-349	1172	1	164	CARDINAL
ftr-349	1172	2	u.s.	GPE
ftr-349	1172	3	u.s.	GPE
ftr-349	1172	4	third	ORDINAL
ftr-349	1173	1	164	CARDINAL
ftr-349	1175	1	165	CARDINAL
ftr-349	1179	1	2001	DATE
ftr-349	1179	2	771	CARDINAL
ftr-349	1186	1	james hines	PERSON
ftr-349	1186	2	the united states	GPE
ftr-349	1187	1	one	CARDINAL
ftr-349	1188	1	u.s.	GPE
ftr-349	1193	1	167	CARDINAL
ftr-349	1193	2	166	CARDINAL
ftr-349	1194	1	131	CARDINAL
ftr-349	1194	2	282	CARDINAL
ftr-349	1194	3	167	CARDINAL
ftr-349	1195	1	harry grubert & rosanne altshuler	ORG
ftr-349	1195	2	319	CARDINAL
ftr-349	1195	3	331–33	CARDINAL
ftr-349	1195	4	john w. diamond & george r. zodrow eds.	PERSON
ftr-349	1195	5	2008	DATE
ftr-349	1196	1	grubert	PERSON
ftr-349	1196	2	772	CARDINAL
ftr-349	1196	3	florida	GPE
ftr-349	1198	1	11:9	CARDINAL
ftr-349	1199	1	u.s.	GPE
ftr-349	1199	2	today	DATE
ftr-349	1202	1	u.s.	GPE
ftr-349	1202	2	today	DATE
ftr-349	1202	3	hobson	PERSON
ftr-349	1202	4	two	CARDINAL
ftr-349	1203	1	first	ORDINAL
ftr-349	1203	2	the united states	GPE
ftr-349	1205	1	the united states	GPE
ftr-349	1205	2	the united states	GPE
ftr-349	1205	3	the united states	GPE
ftr-349	1208	1	168	CARDINAL
ftr-349	1209	1	1	CARDINAL
ftr-349	1209	2	555	CARDINAL
ftr-349	1209	3	169	CARDINAL
ftr-349	1211	1	mihir a. desai & james r. hines jr.	PERSON
ftr-349	1211	2	57	CARDINAL
ftr-349	1211	3	954	CARDINAL
ftr-349	1211	4	2004	DATE
ftr-349	1211	5	james r. hines jr.	PERSON
ftr-349	1211	6	62	CARDINAL
ftr-349	1211	7	269	CARDINAL
ftr-349	1211	8	296–97	DATE
ftr-349	1211	9	2008	DATE
ftr-349	1212	1	the united states	GPE
ftr-349	1212	2	u.s.	GPE
ftr-349	1213	1	at least one	CARDINAL
ftr-349	1214	1	1	CARDINAL
ftr-349	1214	2	548	CARDINAL
ftr-349	1215	1	773	CARDINAL
ftr-349	1215	2	40 years	DATE
ftr-349	1218	1	hobson	PERSON
ftr-349	1220	1	florida	GPE
ftr-349	1220	2	edward d. kleinbard0f	PERSON
ftr-349	1220	3	700	CARDINAL
ftr-349	1220	4	701	CARDINAL
ftr-349	1220	5	701	CARDINAL
ftr-349	1220	6	irish	NORP
ftr-349	1220	7	dutch	NORP
ftr-349	1220	8	706	CARDINAL
ftr-349	1220	9	article 713 ii	LAW
ftr-349	1221	1	u.s.	GPE
ftr-349	1221	2	715 a.	PERSON
ftr-349	1221	3	715	CARDINAL
ftr-349	1221	4	u.s.	GPE
ftr-349	1221	5	717	CARDINAL
ftr-349	1221	6	722	CARDINAL
ftr-349	1221	7	d.	NORP
ftr-349	1221	8	724	CARDINAL
ftr-349	1221	9	725	CARDINAL
ftr-349	1222	1	727 a.	PERSON
ftr-349	1222	2	727	CARDINAL
ftr-349	1222	3	728 1	CARDINAL
ftr-349	1223	1	728 2	CARDINAL
ftr-349	1223	2	733 3	CARDINAL
ftr-349	1224	1	737	CARDINAL
ftr-349	1225	1	737 1	CARDINAL
ftr-349	1225	2	737 2	CARDINAL
ftr-349	1225	3	744	CARDINAL
ftr-349	1226	1	750	CARDINAL
ftr-349	1226	2	750	CARDINAL
ftr-349	1226	3	752	CARDINAL
ftr-349	1226	4	757	CARDINAL
ftr-349	1226	5	u.s.	GPE
ftr-349	1226	6	758	CARDINAL
ftr-349	1226	7	u.s.	GPE
ftr-349	1226	8	762 f.	PRODUCT
ftr-349	1226	9	768	CARDINAL
ftr-349	1226	10	770	CARDINAL
ftr-349	1226	11	i. introduction ii	PERSON
ftr-349	1227	1	u.s.	GPE
ftr-349	1227	2	a.	PERSON
ftr-349	1228	1	u.s.	GPE
ftr-349	1230	1	1	CARDINAL
ftr-349	1230	2	u.s.	GPE
ftr-349	1230	3	u.s.	GPE
ftr-349	1230	4	40 years	DATE